HC Deb 24 November 1986 vol 106 cc79-80W
Mr. Gould

asked the Chancellor of the Exchequer what estimate has been made of the revenue consequences of applying value added tax to those areas which are currently zero-rated but which are required by the European Community Commission to be subjected to value added tax; and what account has been taken of these estimates in preparing the Government's spending and borrowing plans.

Mr. Brooke

I shall let the hon. Member have a reply as soon as possible.

£ million
1986 1985 1984 1983 1982 1981 1980
January +683 +1,135 +1,492 +613 +1,295 +568 -101
February +201 +1,052 +1,461 -16 +1,108 +539 +244
March -1,610 +242 +90 +499 +2,004 +1,335 +9
April -3,146 -329 -776 -2,014 -418 -866 +305
May +1,497 +822 -328 -55 -289 -864 -602
June -1,967 -1,206 -1,354 -593 -53 -787 -19
July +2,615 +755 +1,213 -140 +1,232 -154 +410
August +430 -1,776 +742 -427 -804 +918 +216
September -2,925 -734 +299 +1,406 +1,245 -169 +23

Mr. Gould

asked the Chancellor of the Exchequer if he will publish the Government's submissions to the European Court of Justice in respect of the application made by the European Community Commission to the Court for a declaration concerning United Kingdom value added tax zero-rating; and if he will also publish any correspondence with the Commission on the same subject.

Mr. Brooke

I shall let the hon. Member have a reply as soon as possible.