§ Mr. SpearingTo ask the Chancellor of the Exchequer what response has been made by Her Majesty's Government to the proposals of the Commission of the European Economic Community to harmonise the rates of excise duty on alcohol and tobacco products.
§ Mr. LilleyMy right hon. Friend the Chancellor has made it perfectly clear to the Economic and Finance Council that the United Kingdom considers fiscal harmonisation unnecessary for the completion of the single market.