§ Mr. RowlandsTo ask the Chancellor of the Exchequer on how many occasions Finance Ministers have discussed the European Commission document COM (96) 328: "A Common System of VAT"; and if he will make a statement [12480]
§ Mr. OppenheimNone. The European Commission's programme for a common system of VAT, outlined in document COM(96)328, has not been discussed by EC Finance Ministers, although it was briefly presented—for information only, and with no debate or discussion—by Commissioner Monti to a meeting of the Economic and Finance Council in October 1996.
§ Mr. Malcolm BruceTo ask the Chancellor of the Exchequer what is his Department's policy in respect of extending value added tax to areas(a) zero rated and (b) exempt; and if he will make a statement. [12798]
§ Mr. Oppenheim[holding answer 27 January 1997]: The Government have no current plans to extend VAT to goods and services that are either zero rated or exempt from VAT. Furthermore, any changes to European Community provisions in respect of VAT require unanimity, and so there is no question of the UK being forced to alter any aspect of our current VAT system.