§ Mr. Greenwayasked the Chancellor of the Exchequer for the last year for which figures are available, what were the total figures for the United Kingdom tax base (a) on which value added tax is actually paid and (b) used for the purpose of calculating United Kingdom payments of value added tax to the European Economic Community for own resources; what differences there are between the two tax bases referred to above; and if he will express the total United Kingdom payments of value added tax to the European Economic Community for own resources (i) as a percentage of (a) and (ii) as a percentage of (b).
§ Mr. Ian StewartThe latest available figures are for the calendar year 1982 as follows:
£ million A. UK VAT Base 149,319 B. EEC VAT Base 156,073 C. UK Vat based contributions in 1982 of £1,554 million as:— (i) percentage of A=l.05 per cent. (ii) percentage of B= l.00percent. The difference between the bases is accounted for by derogations allowed to the UK under the terms of the sixth council directive on VAT and by adjustments necessary to take account of refunds of non-business input tax to local authorities under the terms of section 20 of the VAT Act 1983.
§ Mr. Macleanasked the Chancellor of the Exchequer what representations he has received from the National Association of Master Bakers, Confectioners and Caterers on value added tax on hot take-away food.
§ Mr. HayhoeThe National Association of Master Bakers, Confectioners and Caterers wrote on 15 March setting out its views on the extension of VAT to hot takeaway food. The association has also had discussions with Customs and Excise on various technical questions concerning the scope and administrative implications of the change.