HC Deb 03 November 1993 vol 231 cc258-9W
Dame Peggy Fenner

To ask the Chancellor of the Exchequer (1) what consultations he has had with manufacturers or retailers regarding the extension of value added tax to freshly squeezed orange juice by the VAT Beverages Order 1993;

(2) what consultations he has had with consumers' associations regarding the extension of the range of value added tax to freshly squeezed orange juice by the VAT Beverages Order 1993; what assessment he has made of the effect of the change on consumers' choice; and if he will make it his policy to zero rate freshly squeezed orange juice and other additive free products.

Sir John Cope

Representatives of the freshly squeezed orange juice industry put their case to me on 28 October. It was not appropriate to consult consumers' associations about a tax change of this kind, nor is it possible to make an accurate assessment of the effect on consumers' choice. The order ensures that all fruit juices, however they are produced, are treated equally and taxed at the standard rate of VAT.

Dame Peggy Fenner

To ask the Chancellor of the Exchequer what consultations he has had with health experts regarding the effect of the VAT Beverages Order 1993 on the proposals made in the "The Health of the Nation" document for the promotion of healthy eating and drinking.

Sir John Cope

I am advised that there are no significant differences between the nutritional value of freshly pressed fruit juices and fruit juices produced from concentrates.

Dame Peggy Fenner

To ask the Chancellor of the Exchequer if he will list the products which were formerly zero rated for VAT which will become subject to the full rate of VAT under the VAT Beverages Order 1993.

Sir John Cope

The order extends the standard rate of VAT to freshly squeezed fruit juices and to certain pasteurised fruit juices which a VAT tribunal recently decided were zero rated.