To ask the Chancellor of the Duchy of Lancaster what assessment he has made of the extent to which approximation of member states' value-added tax rate on all items is essential for the completion of the internal market.
I have been asked to reply.I refer my hon. Friend to the answer given by my right hon. Friend the Paymaster General to the hon. Member for Bradford, South (Mr. Cryer) on 14 January 1988 at column