§ Mr. Teddy Taylorasked the Chancellor of the Exchequer if he will make a statement on the extent to which Her Majesty's Government are committed to seeking the harmonisation of value added tax levies and rules in consequence of their Common Market obligations.
§ Mr. HayhoeThe Government accept as binding those EC obligations relating to value added tax which are currently in force; proposals of the Commission for further harmonisation are considered on their merits.