§ Lord Irving of Dartfordasked 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.