Written question asked by David Porter (Conservative), in the House of Commons. It was due for an answer on Friday, 24 January 1997. It was answered by Phillip Oppenheim (Conservative) on Friday, 24 January 1997 on behalf of the Treasury.

Treasury

Question: If he will list the goods and services to be subject to a VAT rate above 0 per cent. after 2005; what exemptions from VAT will be abolished; when he agreed such changes with his EU counterparts. - (Holding answer 21 January 1997).

Answer: Mr. Porter: To ask the Chancellor of the Exchequer if he will list the goods and services to be subject to a VAT rate above 0 per cent. after 2005; what exemptions from VAT will be abolished; when he agreed such changes with his EU counterparts; and if he will make a statement. [11104] Mr. Oppenheim: [holding answer 21 January 1997]: I have agreed no such changes. The current EC VAT regime--including its provisions for the United Kingdom's zero rates, and those in respect of exemptions--cannot be changed without the unanimous agreement of member states, and so will automatically continue to apply in the absence of any agreement to amend it.

Secondary information