§ Mr. Greenwayasked the Chancellor of the Exchequer in which European Community countries value added tax is levied on sales of ice cream and in which countries this is not the case; and if he will make a statement.
§ Mr. Bruce-GardyneAvailable information is that all European Community countries charge VAT on sales of ice cream, except for Greece which has not yet introduced the tax. In the United Kingdom ice cream is charged VAT at the standard rate of 15 per cent.