§ Mr. Skeetasked the Chancellor of the Exchequer whether he will consider introducing an amendment to schedule 4, group 3 to the Finance Act 1972 to ensure that publications of a pornographic character are fully rated for value added tax.
§ Mr. Bruce-GardyneNo. I have considerable sympathy with the feeling that has prompted my hon. Friend's suggestion. I regret to say however, that in the absence of a clear and objective definition of "pornographic" in the law, it would not be a practical possibility to ensure that publications of a pornographic character are fully rated for value added tax while other publications are zero-rated.