§ Mr. Fisherasked the Chancellor of the Exchequer when it is his intention to publish a response to the reasoned opinion under article 169 of the treaty of Rome sent by the European Community Commission.
§ Mr. Ian StewartI assume that the hon. Gentleman is referring to the reasoned opinion on VAT zero rates. A response to this will be sent to the European Commission shortly and this will reaffirm that zero rates in the United Kingdom are in accordance with the provisions of the sixth VAT directive, which established the Community rules for the structure and coverage of VAT.