§ Mr. Roperasked the Chancellor of the Exchequer if he will give an assurance that the forms of relief he is considering for foodstuffs in a value-added tax system of taxation are, as laid down in the Green Paper, either complete exemption or the charging of a zero rate and that he has excluded from consideration the possibility of charging a reduced rate.
§ Mr. HigginsThe question of the most appropriate method by which to relieve foodstuffs from V.A.T. is being considered in the light of views expressed by the representative interests concerned. It would be premature for me to take any decision as to the method at this stage, but I will bear in mind what the hon. Member says.