§ Mr. Leadbitterasked the Chancellor of the Exchequer if he will make a statement on value-added tax; and what discussions he has had with the European Economic Community on its implementation.
§ Mr. HigginsAs regards the first part of the question, I would refer the hon. Member to what my right hon. Friend said on V.A.T. in his speech earlier today.
There have been no substantive discussions of the detailed implementation of the tax in the United Kingdom with the E.E.C. But the E.E.C. directives on V.A.T. have been examined in the course of a joint study by officials of E.E.C. secondary legislation; and we have informed the E.E.C. of the intended date of introduction of V.A.T. in the United Kingdom.