§ Mr. David NicholsonTo ask the Chancellor of the Exchequer (1) if he will make it his policy that the agreement reached at the Council of Finance Ministers on 27 July does not in any way jeopardise the right of the United Kingdom Government to maintain a zero rate of value-added tax on children's clothes and shoes;
(2) if he will make it his policy that the current zero rate of value-added tax on children's shoes and clothes will remain a derogation which is not time-limited;
(3) if he will make it his policy to ensure that the current right to maintain a zero rate of value-added tax on children's clothes and shoes remains in force indefinitely; and if he will make a statement.
§ Sir John CopeThe United Kingdom's current zero rates, including those on children's clothes and shoes, are protected by the EC sixth VAT directive which can only be amended by the unanimous agreement of all member states. The Government remain committed to the retention of the right to maintain existing zero rates.