HC Deb 28 November 1984 vol 68 c476W
Mr. Spearing

asked the Chancellor of the Exchequer what representations he has received from the Commission of the European Communities concerning value added tax coverage on specific items.

Mr. Hayhoe

The EC Commission has sent the United Kingdom Government a reasoned opinion under article 169 of the Treaty of Rome, alleging that certain aspects of the VAT zero rates in force in the United Kingdom are contrary to the provisions of the sixth VAT directive. The United Kingdom Goverr.ment do not accept the Commission's views.