§ 58. Mr. Loveridgeasked the Chancellor of the Exchequer if he is yet in a position to state how, on the introduction of value added tax, the Government will treat stocks of wines, spirits and tobacco 294W in the hands of suppliers which will already have borne duties.
§ Mr. HigginsNo. I would refer my hon. Friend to what my right hon. Friend said in his Budget Statement and to the White Paper on Value Added Tax (Cmnd. 4929).
§ 59. Mr. Fred Evansasked the Chancellor of the Exchequer whether goods made or assembled by disabled people in sheltered workshops, diversionary centres or by home craftwork schemes are exempt from value added tax.
§ Mr. HigginsI would refer the hon. Gentleman to the reply given by my hon. Friend the Minister of State in the debate on this subject in the Committee stage on the Finance Bill on 16th May.