§ Mr. Shersbyasked the Chancellor of the Exchequer if he will estimate the change of revenue to the Exchequer if he were to vary his Budget proposal by imposing value added tax at 15 per cent. on all hot and cold food sold at outlets with seating facilities whilst zero rating outlets without seating facilities.
§ Mr. HayhoeThe yield to the Exchequer would be substantially less than the £200 million in a full year estimated for my right hon. Friend's Budget proposal.