Clause 12

Part of the debate – in the House of Commons at 12:00 am on 10 May 1972.

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Photo of Mr Terence Higgins Mr Terence Higgins , Worthing 12:00, 10 May 1972

I should be in grave trouble if I were to recapitulate on the last debate. It was absolutely clear that the purpose of the previous Amendment was to ensure that a lower rate of tax was charged for social reasons on particular items. How that could be done without having more than a single rate, I am completely unable to understand. The Opposition Front Bench appeared to support the Amendment of the hon. Member for West Lothian, which clearly involved a multiple rate tax. Perhaps the hon. Member for Heywood and Roytion will confirm that the Opposition Front Bench is totally opposed to a multiple rate value added tax and is in favour of a single rate value added tax.