Value Added Tax

HC Deb 07 December 1993 vol 234 cc131-2W

Mr. Nicholas Winterton

To ask the Chancellor of the Exchequer by what date the United Kingdom is obliged under the terms of relevant European directives and other agreements to cease to zero-rate each of those categories of goods and services which benefit from such zero rating; what levels of value added tax within the United Kingdom would be able or obliged to apply to each of those different categories of goods and services after that date; and if he will make a statement.

Sir John Cope

The United Kingdom is not obliged under any EC directive or other agreement to cease current zero rates of VAT.

Mr. Nicholas Winterton

To ask the Chancellor of the Exchequer what proposals he has to harmonise United Kingdom value added tax rates with those which pertain in other European countries; by what date; and if he will make a statement.

Sir John Cope

I have no proposals to harmonise value added tax rates in the United Kingdom with those charged in other European countries.

Mr. Nicholas Winterton

To ask the Chancellor of the Exchequer if he will make a statement on the Government's long-term plans for the zero rating for value added tax purposes of the sale of new houses.

Sir John Cope

My right hon. and learned Friend said in his Budget statement that he had no proposals to make any changes to the VAT base.

Mr. Spearing

To ask the Chancellor of the Exchequer if(a) VAT for goods and services currently zero rated and (b) VAT for goods and services currently exempt are included in his definition of the tax base.

Sir John Cope

No.