HC Deb 17 January 1994 vol 235 c359W
Mr. Bowden

To ask the Chancellor of the Exchequer if he will detail the statistical sources for the information given by the Paymaster General in answer to the hon. Member for Newham, South (Mr. Spearing) of 24 November,Official Report, columns 66–70.

Sir John Cope

The sources of this information were:

  1. 1. The document produced by the Commission of the European Communities entitled "The Evolution of VAT Rates applicable in the Member States of the Community" and numbered XXI/158/93-EN, which was deposited in the House of Commons Library in reply to a Parliamentary Question tabled by the hon. Member for Newham South, of 18 October 1993, Official Report, columns 7–8;
  2. 2. VAT in Europe;
  3. 3. International VAT Monitor; and
  4. 4. Tax News Service.

Items 2 to 4 are produced by the International Bureau of Fiscal Documentation.