HC Deb 01 May 1991 vol 190 cc213-4W
Mr. Fearn

To ask the Chancellor of the Exchequer whether he has any plans to remove value added tax from sales of contact lenses and spectacles.

Mrs. Gillian Shephard

No. This would be contrary to EC law.

Mr. Chris Smith

To ask the Chancellor of the Exchequer if he will list those items which are currently subject to a 17.5 per cent. rate of VAT which were historically subject to the 25 per cent. purchase tax levy.

Mrs. Gillian Shephard

A list of the principal goods subject to purchase tax at 25 per cent. (all of which now attract VAT at 17.5 per cent.) can be found in the 64th annual report of the Commissioners of Her Majesty's Customs and Excise for the year ending 31 March 1973, pages 120 and 121. A copy is available in the House of Commons library.