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Value Added Tax

Volume 974: debated on Thursday 29 November 1979

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asked the Chancellor of the Exchequer how many countries in the EEC charge value added tax on food; and at what rates.

All member States of the EEC charge value added tax on at least some food. I shall, with permission, circulate details in the Official Report.Details of the rates of VAT applicable to food in the EEC are as follows:Confederation of British Industry, National Chamber of Trade, National Federation of Building Trades Employers, Federation of Master Builders, National Farmers Union, National Pharmaceutical Association, the General Council of British Shipping and a number of individuals. I am aware of the possible implications for working capital.