§ Mr. HoodTo ask the Chancellor of the Exchequer if there are any plans to harmonise VAT on children's clothing, food and books.
§ Mrs. Gillian ShephardWhile the European Commission has made certain VAT harmonisation proposals, the Government have consistently made it clear that it does not consider centrally determined tax302W approximation necessary or desirable for completion of the single market. The United Kingdom's position is ultimately safeguarded, in that changes to EC tax law require the unanimous agreement of member states.