Written question asked by Sandra Gidley (Liberal Democrat) on Thursday, 4 November 2004, in the House of Commons. It was due for an answer on Wednesday, 10 November 2004. It was answered by Baroness Primarolo (Labour) on Wednesday, 10 November 2004 on behalf of the Treasury.

Treasury

Question: To ask Mr Chancellor of the Exchequer, what commodities have been subject to changes in the rate of VAT since 1997; and if he will make a statement.

Answer: Sandra Gidley: To ask the Chancellor of the Exchequer what commodities have been subject to changes in the rate of VAT since 1997; and if he will make a statement. [197216] Dawn Primarolo: Details of changes to the rate of VAT on supplies of goods and services are published annually in the Financial Statement and Budget Report (FSBR), which is available in the Library of the House. In addition, clarification of the VAT treatment of specific goods and services, including clarification of the boundaries for zero or reduced rates, results from court judgements and decisions of the VAT Tribunal. A full list of these minor changes for the period since 1997 could be produced only at disproportionate cost.

Secondary information