HC Deb 19 January 1976 vol 903 c352W
Mr. Stephen Ross

asked the Chancellor of Exchequer whether, to assist in the removal of dead elm trees and the extensive replanting of other species that is now necessary, he will remove VAT from the charges of contractors involved in this work.

Mr. Robert Sheldon

No. Such a concession would be inconsistent with the broad-based nature of the tax.