Revenue Base Mr. Spearing asked the Secretary of State for Foreign and Commonwealth Affairs what powers now exist for the Commission or the Council of the European Community to extend the revenue base of the Community. Mr. Hurd Under the Own Resources Decision of 21 April 1970, the Community's own resources consist of agricultural levies, customs duties and value added tax applied to a harmonised base at a rate not exceeding 1 per cent. In accordance with article 201 of the European Economic Community Treaty, amendment of that Decision would require a proposal from the Commission, a unanimous decision of the Council and ratification by the Member States. Changes to the agricultural levies and the customs duties can be decided by the Council on a proposal from the Commission.