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VAT: Drinks

Volume 470: debated on Tuesday 15 January 2008

To ask the Chancellor of the Exchequer (1) which drinks are exempt from value added tax; and if he will make a statement; (178029)

(2) what representations he has received calling on him to (a) reduce and (b) abolish value added tax on 100 per cent. fruit drinks; and if he will make a statement.

I refer the hon. Member to the answer the Paymaster General gave to the hon. Member for Bristol, West (Stephen Williams) on 17 October 2006, Official Report, column 1114-15W.

Full details of the scope of the zero rate can be found in HM Revenue and Customs' (HMRC) Notice 701/14, ‘Food’, which is published on HMRC's website at

Representations are regularly made to Treasury Ministers and officials on a wide range of issues.