§ Mr. David Atkinsonasked the Chancellor of the Exchequer if he will estimate by how much the standard rate of value added tax could be reduced to produce the same revenue if all current zero rated and exempted items were liable.
§ Mr. BrookeI refer my hon. Friend to the reply I gave my hon. Friend the Member for Solihull (Mr. Taylor) on 23 January at column 707.