HL Deb 19 December 1983 vol 446 c576WA
Lord Irving of Dartford

asked Her Majesty's Government:

Whether there was a change in the relative proportions of the yields from VAT revenues from (i) prepared pet-foods, (ii) ice-cream, (iii) sugar, confectionery and chocolates and (iv) soft drinks, which carried VAT as a result of the increase from 8 per cent. to 15 per cent. in the VAT level between 1979–80 and 1980–81.

The Chancellor of the Duchy of Lancaster (Lord Cockfield)

Precise information is not available but the changes are estimated to be small and of little significance.