§ Mr. Simon HughesTo ask the Chancellor of the Exchequer if he will make it his policy not to implement value added tax standard rating of supplies to university halls of residence until balancing increases can be made in public expenditure plans on either student financial support or grants to universities; and if he will make a statement.
§ Mr. Lilley[holding answer 8 February 1989]: The publication of draft clauses implementing the European Court of Justice ruling on VAT zero rates was announced in my reply to my hon. Friend the Member for Suffolk, South (Mr. Yeo) on 6 February, Official Report, columns 548–50. Zero rating is to be retained for supplies of construction services and fuel and power to university halls of residence.