§ Mr. Martenasked the Chancellor of the Exchequer whether he will clarify the statement in Fact Sheet No. 8 (Community Finance) concerning value-added tax; and whether, if Great Britain enters the European Economic Community, food will be relieved of value-added tax.
§ Mr. HigginsThe statement concerning value-added tax in Fact Sheet No. 8 (Community Finance) reflects what my right hon. Friend said in his Budget Speech and requires no clarification. The E.E.C. has not yet decided on a harmonised coverage for value-added tax and until it does member States are free to determine their own individual coverage.