§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he will publish in the OFFICIAL REPORT a detailed list of the foods that will be granted zero rating on the introduction of value-added tax and those that will have to carry the tax when imposed.
§ Mr. HigginsOnly those foods currently subject to purchase tax will attract value-added tax, and these are itemised48W in Schedule 4, Group 1, of the Finance Bill. All other food of a kind used for human consumption will be zero-rated.