HC Deb 07 December 1988 vol 143 c203W
Ms. Walley

To ask the Chancellor of the Exchequer if he will take steps to provide a tax incentive in favour of premium smokeless fuels; and if he will make a statement.

Mr. Lilley

Premium, smokeless fuel, like other forms of fuel and power, are zero-rated for VAT purposes. They are not liable to any other form of indirect taxation.