Motion made, and Question,
That as from 12th April 1976 the higher rate of value added tax referred to in section 17(1) of the Finance (No. 2) Act 1975 shall be reduced from 25 per cent. to 12½ per cent.
But this Resolution shall not authorise the making of amendments that would make value
alcohol by volume (at a temperature of 20°C) obtained from the fermentation of apple or pear juice without the addition at any time of any alcoholic liquor or of any liquor or substance which communicates colour or flavour other than such as the Commissioners of Customs and Excise may allow as appearing to them to be necessary to make cider (or perry).—[Mr. Healey.]