§ Mr. David EvansTo ask the Chancellor of the Exchequer what plans the European Community has for the harmonisation of taxation with special reference to VAT on food. [14186]
§ Mr. OppenheimThere are no specific EC plans for harmonisation of VAT on food. The European Commission aspires more generally to further harmonisation of VAT rates as part of its suggested programme for a common system of VAT. There are no legislative proposals on rates on the table and the UK's zero rates—including that for food—are fully safeguarded under existing EC agreements. These cannot be changed without our approval.