§ Mr. Thurnhamasked the Chancellor of the Exchequer what further representations he has received about the value added tax treatment of children's shoes.
§ Mr. HayhoeI refer my hon. Friend to the answer I gave on 13 December to my hon. Friend the Member for Birmingham, Northfield (Mr. King). A number of further letters have been received since then.
§ Mr. Peter Bruinvelsasked the Chancellor of the Exchequer if he will estimate the yield of value added tax on advertising in books, periodicals and newspapers.
§ Mr. HayhoeAdvertising in periodicals and newspapers is zero-rated. Advertising in books is taxable at the standard rate of 15 per cent.