§ 25. Mr. Michael Morrisasked the Chancellor of the Exchequer what representations he has had asserting the importance of children's shoes being zero-rated for value added tax.
§ 27. Mr. Heathcoat-Amoryasked the Chancellor of the Exchequer what is the estimated yield from an extension of value added tax at current rates to children's shoes.
§ Mr. HayhoeI refer my hon. Friend to the answer I gave today to the hon. Member for Roxburgh and Berwickshire (Mr. Kirkwood).