§ Mr. Chris SmithTo ask the Chancellor of the Exchequer how much revenue would be raised if value added tax was levied at(a) 20 per cent. (b) 25 per cent. and (c) 30 per cent. on non-returnable beverage containers.
§ Mr. Ryder[holding answer 12 February 1990]: No measurable extra revenue would accrue because beverage containers are normally taxed at the same rate as their contents when the goods are supplied.