§ Mr. FrenchTo ask the Chancellor of the Exchequer, pursuant to the answer to the hon. Member for Gloucester on 13 July,Official Report, column 353, what is the administrative cost of implementing the change whereby value added tax is applied to (a) gas and (b) electricity bills for supplies made to domestic premises for business purposes.
§ Mr. RyderI regret that no estimate is available. However, the arrangements to ease the administrative burden of taxing some supplies of fuel and power, which was required following the judgment of the European Court of Justice in June 1988, were formulated after extensive consultation with representatives of fuel and power suppliers.