To ask the Secretary of State for Culture, Media and Sport whether her Department is planning a review of value added tax on accommodation, as suggested in the report, The Structure and Strategy for Supporting Tourism. [107499]

I have been asked to reply.On 1 April 2003, the Government laid before the House their full response to the recommendations of the report, The Structure and Strategy for Supporting Tourism (Cm 5790), in the form of a command paper. The Chancellor of the Exchequer keeps all aspects of the tax system under review.