HC Deb 25 April 1995 vol 258 c406W
Dr. Lynne Jones

To ask the Chancellor of the Exchequer if he will make it his policy to resist any proposals for the European Commission to prevent member states from continuing to exempt those goods and services which are currently zero-rated for VAT when the transitional period agreed under the sixth VAT directive expires. [20388]

Mr. Heathcoat-Amory

The Government have consistently made it clear that, as a condition of any move to a definitive system for VAT within the European Community, provision must be made for the UK to continue to apply those zero rates which are in force at the time any new system is introduced.