HL Deb 06 October 1986 vol 480 c113WA
Lord Stoddart of Swindon

asked Her Majesty's Government:

Whether they will publish in the Official Report correspondence with the Commission of the EC concerning infraction proceedings over the application of value added tax on each of the following items: news services, water for industry, protective boots and helmets, and any others referred to in similar correspondence.

Lord Young of Graffham

Infraction proceedings are a legal issue and the pleadings are strictly confidential to the parties in dispute.

Lord Stoddart of Swindon

asked Her Majesty's Government:

Whether they will publish in the Official Report a full list of items involved in the infraction proceedings relating to value added tax which have been brought by the Commission of the EC.

Lord Young of Graffham

The EC Commission has applied to the European Court of Justice for a declaration against the UK on the following matters:

  1. (a) zero-rating of certain goods and services in the following categories:
    • animal feedstuffs,
    • sewerage services and water,
    • news services,
    • fuel and power,
    • construction and buildings, and
    • protective clothing and footwear,
    in so far as they are not for clearly defined social reasons or for the benefit of the final consumer;
  2. (b) exemption of goods supplied by members of the medical and paramedical professions when made in connection with supplies of their services.

In respect of (a) above, if the court ruled against the UK, the declaration would impact mostly on supplies to businesses.