§ Mr. Trewasked the Chancellor of the Exchequer if he will make proposals about the provision of design services to exempt undertakings, in view of the different situation as between construction companies, which are able to provide a zero-rated design service as part of a design-and-build service, and independent consultants who are obliged to charge value added tax on their fees; and if he will make a statement.
§ Mr. HigginsNo. but the situation will be kept under review.