HC Deb 16 December 1994 vol 251 c842W
Mr. Nigel Jones

To ask the Chancellor of the Exchequer how much has been received in VAT levied on restaurant meals in the last three years for which figures are available.

Mr. Heathcoat-Amory

VAT arising from consumer spending is usually estimated from Central Statistical Office estimates of consumer spending. There are not separate figures for consumer spending on restaurant meals. The following figures for output tax paid by restaurants and cafés, etc, for the years 1991 to 1993 give a rough indication:

Year £million
1991 554
1992 523
1993 481

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