Clause 94 - VAT: children's car seats
Finance Bill
11:45 am
Mr Richard Ottaway (Croydon South, Conservative)
We are also talking about the EC sixth VAT directive, which is referred to in paragraph 13 of the explanatory notes on clause 94. The Government's much heralded proposal to include church repairs in the Bill has not been made because they have fallen foul of that directive. It is inappropriate for the Chancellor to tell spin-like stories when he has not cleared the proposal with the EC. He made claims that he could not deliver. It is a classic case of the Government being all spin and no delivery. [Interruption.]