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Volume 410: debated on Friday 19 September 2003

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To ask the Chancellor of the Exchequer what steps he is taking to preserve the zero rate of UK VAT for (a) children's clothing and (b) motorcycle safety helmets under European Commission proposals to revise reduced rates of value added tax (COM(2003) 397 final); and if he will make a statement. [129134]

We have made clear that the European Commission's proposals as they currently stand are unacceptable.