To ask the Chancellor of the Exchequer if he will make it his policy to change the date on which value added tax will revert to 17.5 per cent. to take account of trends in the turnover of retail outlets at the end of 2009. (275427)

Budget 2009 confirmed that the VAT rate will revert to 17.5 per cent. from 1 January 2010. HM Revenue and Customs (HMRC) will continue to talk to businesses about practical issues associated with the change.

To address the particular difficulties for businesses such as pubs and clubs that will remain open beyond midnight on 31 December, HMRC will allow a few hours’ trading grace in which they may continue charging the 15 per cent. rate for a session that goes into the early hours of 1 January.