Food (VAT) (Hansard, 3 February 1988)

HC Deb 03 February 1988 vol 126 c613W 613W

§ Mr. Martyn Jones
To ask the Chancellor of the Exchequer when value added tax on selected foods was first imposed; and for what stated purpose.

§ Mr. Lilley
Value added tax on selected foods was first imposed from 1 April 1974 by the then Chancellor of the Exchequer, the right hon. Member for Leeds, East (Mr. Healey). The stated purpose was contained in his Budget statement, the relevant extract of which is in theOfficial Report for 26 March 1974 at columns 308–309.

§ Mr. Martyn Jones
To ask the Chancellor of the Exchequer which food products are subject to the standard rate of value added tax.

§ Mr. Lilley
I refer the hon. Gentleman to my reply to the hon. Member for Newcastle-upon-Tyne, North (Mr. Henderson) on 1 February at column463.