§ Mr. Gouldasked 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[pursuant to his reply, 24 November 1986]: I refer the hon. Member to my reply to my hon. Friend the Member for Southend, East (Mr. Taylor) on 7 November at column 627.
§ Mr. Gouldasked 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[pursuant to his reply, 24 November 1986]: I refer the hon. Member to my reply to my hon. Friend the Member for Mid-Staffordshire (Mr. Heddle) on 6 November at column 516.