§ Mr. HinchliffeTo ask the Chancellor of the Exchequer if he will zero-rate baby yarns for the purpose of VAT.
§ Mrs. Gillian ShephardNo. Although under the EC VAT sixth directive member states are able to retain zero rates which were in force on 31 December 1975, subject to their being for clearly defined social reasons and for the benefit of the final consumer, they may neither widen the scope of existing zero rates nor introduce new ones.