asked the Chancellor of the Exchequer whether he will designate reflector discs, to be worn or carried by children in hours of darkness, to be zero rated for value added tax purposes.
No. While I share the hon. and learned Member's concern for the need to promote road safety, especially for children, the small amount of VAT involved in each item can hardly deter their use. In any event, it would be invidious to single out these discs for a new VAT relief, but to relieve aids to safety generally would lead to a serious loss of revenue which would have to be made up in other ways.