§ Mr. Oakesasked the Chancellor of the Exchequer whether, in view of his intention to adjust the rates of revenue duties on wines and spirits on the introduction of value added tax, he will take similar action in connection with the revenue duties on matches and lighters.
§ Mr. HigginsClause 59 of the Finance Bill contains powers to reduce the revenue duties on matches and mechanical lighters before value added tax comes into operation: but as paragraph 27(b) of the VAT White Paper made clear, whether any of the revenue duties are altered will depend on the total revenue required from those duties in 1973–74.