Orders of the Day — 13. Restriction of Zero-Rating (Food)

– in the House of Commons at 9:29 pm on 19th March 1984.

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Motion made, and Question,

That, with respect to supplies made on or after 1st May 1984, in Schedule 5 to the Value Added Tax Act 1983, Note (3) in Group 1 (Food) shall be amended by inserting "(a)" after the word "includes" and by adding at the end "and (b) Any supply of hot food for consumption off those premises; and for the purpose of paragraph (b) above 'hot food' means food which, or any part of which,—

  1. (i) has been heated for the purpose of enabling it to be consumed at a temperature above the ambient air temperature; and
  2. is at the time of the supply above that temperature".

This Resolution shall not authorise the making of amendments that would make value added tax chargeable at a rate other than either nil or the rate specified in section 9 of the Value added Tax Act 1983.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Lawson.]

put forthwith pursuant to Standing Order No. 114 (Ways and Means motions):

The House divided: Ayes 347, Noes 211.

Division No. 190][10.30 pm
AYES
Aitken, JonathanDorrell, Stephen
Alison, Rt Hon MichaelDouglas-Hamilton, Lord J.
Amery, Rt Hon JulianDover, Den
Amess, Daviddu Cann, Rt Hon Edward
Ancram, MichaelDurant, Tony
Arnold, TomDykes, Hugh
Ashby, DavidEdwards, Rt Hon N. (P'broke)
Aspinwall, JackEggar, Tim
Atkins, Rt Hon Sir H.Emery, Sir Peter
Atkins, Robert (South Ribble)Evennett, David
Baker, Nicholas (N Dorset)Eyre, Sir Reginald
Baldry, AnthonyFairbairn, Nicholas
Banks, Robert (Harrogate)Fallon, Michael
Batiste, SpencerFavell, Anthony
Beaumont-Dark, AnthonyFenner, Mrs Peggy
Bellingham, HenryFinsberg, Sir Geoffrey
Bendall, VivianFletcher, Alexander
Bennett, Sir Frederic (T'bay)Fookes, Miss Janet
Benyon, WilliamForman, Nigel
Berry, Sir AnthonyForsyth, Michael (Stirling)
Best, KeithForth, Eric
Bevan, David GilroyFowler, Rt Hon Norman
Biffen, Rt Hon JohnFox, Marcus
Biggs-Davison, Sir JohnFranks, Cecil
Blaker, Rt Hon Sir PeterFraser, Peter (Angus East)
Body, RichardFreeman, Roger
Bonsor, Sir NicholasFry, Peter
Bottomley, PeterGale, Roger
Bowden, A. (Brighton K'to'n)Galley, Roy
Bowden, Gerald (Dulwich)Gardiner, George (Reigate)
Boyson, Dr RhodesGardner, Sir Edward (Fylde)
Braine, Sir BernardGarel-Jones, Tristan
Brandon-Bravo, MartinGilmour, Rt Hon Sir Ian
Bright, GrahamGlyn, Dr Alan
Brinton, TimGoodhart, Sir Philip
Brittan, Rt Hon LeonGoodlad, Alastair
Brooke, Hon PeterGorst, John
Brown, M. (Brigg & Cl'thpes)Gow, Ian
Browne, JohnGower, Sir Raymond
Bryan, Sir PaulGrant, Sir Anthony
Buchanan-Smith, Rt Hon A.Greenway, Harry
Buck, Sir AntonyGregory, Conal
Budgen, NickGriffiths, E. (B'y St Edm'ds)
Bulmer, EsmondGriffiths, Peter (Portsm'th N)
Burt, AlistairGrist, Ian
Butcher, JohnGround, Patrick
Butler, Hon AdamGrylls, Michael
Butterfill, JohnGummer, John Selwyn
Carlisle, Kenneth (Lincoln)Hamilton, Hon A. (Epsom)
Carttiss, MichaelHamilton, Neil (Tatton)
Channon, Rt Hon PaulHampson, Dr Keith
Chapman, SydneyHanley, Jeremy
Chope, ChristopherHannam, John
Churchill, W. S.Hargreaves, Kenneth
Clark, Hon A. (Plym'th S'n)Harris, David
Clark, Sir W. (Croydon S)Harvey, Robert
Clarke, Rt Hon K. (Rushcliffe)Haselhurst, Alan
Clegg, Sir WalterHavers, Rt Hon Sir Michael
Cockeram, EricHawkins, C. (High Peak)
Conway, DerekHawksley, Warren
Coombs, SimonHayes, J.
Cope, JohnHayhoe, Barney
Cormack, PatrickHayward, Robert
Corrie, JohnHeath, Rt Hon Edward
Couchman, JamesHeathcoat-Amory, David
Critchley, JulianHeddle, John
Crouch, DavidHenderson, Barry
Dickens, GeoffreyHeseltine, Rt Hon Michael
Dicks, TerryHickmet, Richard
Hicks, RobertMonro, Sir Hector
Higgins, Rt Hon Terence L.Montgomery, Fergus
Hind, KennethMoore, John
Hogg, Hon Douglas (Gr'th'm)Morris, M. (N'hampton, S)
Holland, Sir Philip (Gedling)Morrison, Hon C. (Devizes)
Holt, RichardMorrison, Hon P. (Chester)
Hooson, TomMoynihan, Hon C.
Hordern, PeterMudd, David
Howard, MichaelNeale, Gerrard
Howarth, Alan (Stratf'd-on-A)Needham, Richard
Howarth, Gerald (Cannock)Nelson, Anthony
Howell, Rt Hon D. (G'ldford)Neubert, Michael
Howell, Ralph (N Norfolk)Newton, Tony
Hubbard-Miles, PeterNicholls, Patrick
Hunt, David (Wirral)Normanton, Tom
Hunt, John (Ravensbourne)Norris, Steven
Hunter, AndrewOnslow, Cranley
Hurd, Rt Hon DouglasPage, John (Harrow W)
Irving, CharlesPage, Richard (Herts SW)
Jackson, RobertParkinson, Rt Hon Cecil
Jenkin, Rt Hon PatrickParris, Matthew
Johnson-Smith, Sir GeoffreyPatten, Christopher (Bath)
Jones, Gwilym (Cardiff N)Patten, John (Oxford)
Jones, Robert (W Herts)Pawsey, James
Jopling, Rt Hon MichaelPeacock, Mrs Elizabeth
Joseph, Rt Hon Sir KeithPercival, Rt Hon Sir Ian
Kellett-Bowman, Mrs ElainePink, R. Bonner
Kershaw, Sir AnthonyPollock, Alexander
Key, RobertPorter, Barry
King, Roger (B'ham N'field)Powell, William (Corby)
King, Rt Hon TomPowley, John
Knight, Gregory (Derby N)Prentice, Rt Hon Reg
Knight, Mrs Jill (Edgbaston)Price, Sir David
Knowles, MichaelProctor, K. Harvey
Knox, DavidPym, Rt Hon Francis
Lamont, NormanRaffan, Keith
Lang, IanRaison, Rt Hon Timothy
Latham, MichaelRathbone, Tim
Lawrence, IvanRees, Rt Hon Peter (Dover)
Lawson, Rt Hon NigelRenton, Tim
Lee, John (Pendle)Rhodes James, Robert
Leigh, Edward (Gainsbor'gh)Rhys Williams, Sir Brandon
Lennox-Boyd, Hon MarkRidley, Rt Hon Nicholas
Lester, JimRidsdale, Sir Julian
Lewis, Sir Kenneth (Stamf'd)Rifkind, Malcolm
Lightbown, DavidRoberts, Wyn (Conwy)
Lilley, PeterRobinson, Mark (N'port W)
Lloyd, Ian (Havant)Roe, Mrs Marion
Lloyd, Peter, (Fareham)Rossi, Sir Hugh
Lord, MichaelRost, Peter
Lyell, NicholasRumbold, Mrs Angela
McCrindle, RobertRyder, Richard
McCurley, Mrs AnnaSackville, Hon Thomas
Macfarlane, NeilSainsbury, Hon Timothy
MacGregor, JohnSt. John-Stevas, Rt Hon N.
MacKay, Andrew (Berkshire)Sayeed, Jonathan
MacKay, John (Argyll & Bute)Scott, Nicholas
Maclean, David John.Shaw, Giles (Pudsey)
McNair-Wilson, P. (New F'st)Shaw, Sir Michael (Scarb')
McQuarrie, AlbertShelton, William (Streatham)
Madel, DavidShepherd, Colin (Hereford)
Major, JohnShepherd, Richard (Aldridge)
Malins, HumfreyShersby, Michael
Malone, GeraldSilvester, Fred
Maples, JohnSims, Roger
Marland, PaulSkeet, T. H. H.
Marshall, Michael (Arundel)Smith, Tim (Beaconsfield)
Mates, MichaelSoames, Hon Nicholas
Maude, Hon FrancisSpeed, Keith
Maxwell-Hyslop, RobinSpeller, Tony
Mayhew, Sir PatrickSpencer, Derek
Mellor, DavidSpicer, Michael (S Worcs)
Merchant, PiersStanbrook, Ivor
Meyer, Sir AnthonyStanley, John
Miller, Hal (B'grove)Steen, Anthony
Mills, Iain (Meriden)Stern, Michael
Mills, Sir Peter (West Devon)Stevens, Lewis (Nuneaton)
Miscampbell, NormanStevens, Martin (Fulham)
Mitchell, David (NW Hants)Stewart, Allan (Eastwood)
Moate, RogerStewart, Andrew (Sherwood)
Stewart, Ian (N Hertf'dshire)Walker, Bill (T'side N)
Stokes, JohnWalker, Rt Hon P. (W'cester)
Sumberg, DavidWall, Sir Patrick
Tapsell, PeterWaller, Gary
Taylor, John (Solihull)Walters, Dennis
Taylor, Teddy (S'end E)Wardle, C. (Bexhill)
Tebbit, Rt Hon NormanWarren, Kenneth
Temple-Morris, PeterWatson, John
Thomas, Rt Hon PeterWells, Bowen (Hertford)
Thompson, Donald (Calder V)Wells, John (Maidstone)
Thompson, Patrick (N'ich N)Wheeler, John
Thome, Neil (Ilford S)Whitfield, John
Thornton, MalcolmWhitney, Raymond
Thurnham, PeterWiggin, Jerry
Townend, John (Bridlington)Winterton, Mrs Ann
Townsend, Cyril D. (B'heath)Winterton, Nicholas
Tracey, RichardWolfson, Mark
Trippier, DavidWood, Timothy
Trotter, NevilleWoodcock, Michael
Twinn, Dr IanYeo, Tim
Van Straubenzee, Sir W.Young, Sir George (Acton)
Vaughan, Sir GerardYounger, Rt Hon George
Viggers, Peter
Waddington, DavidTellers for the Ayes:
Wakeham, Rt Hon JohnMr. Carol Mather and
Waldegrave, Hon William Mr. Robert Boscawen.
Walden, George
NOES
Abse, LeoCunliffe, Lawrence
Adams, Allen (Paisley N)Cunningham, Dr John
Alton, DavidDavies, Rt Hon Denzil (L'lli)
Anderson, DonaldDavies, Ronald (Caerphilly)
Archer, Rt Hon PeterDavis, Terry (B'ham, H'ge H'l)
Ashdown, PaddyDeakins, Eric
Ashley, Rt Hon JackDewar, Donald
Ashton, JoeDixon, Donald
Atkinson, N. (Tottenham)Dormand, Jack
Bagier, Gordon A. T.Douglas, Dick
Banks, Tony (Newham NW)Dubs, Alfred
Barnett, GuyDuffy, A. E. P.
Barron, KevinDunwoody, Hon Mrs G.
Beckett, Mrs MargaretEadie, Alex
Beggs, RoyEastham, Ken
Bell, StuartEllis, Raymond
Benn, TonyEvans, John (St. Helens N)
Bennett, A. (Dent'n & Red'sh)Fatchett, Derek
Bermingham, GeraldField, Frank (Birkenhead)
Bidwell, SydneyFields, T. (L'pool Broad Gn)
Blair, AnthonyFisher, Mark
Boothroyd, Miss BettyFlannery, Martin
Boyes, RolandFoot, Rt Hon Michael
Bray, Dr JeremyForrester, John
Brown, Gordon (D'f'mline E)Forsythe, Clifford (S Antrim)
Brown, Hugh D. (Provan)Foster, Derek
Brown, R. (N'c'tle-u-Tyne N)Fraser, J. (Norwood)
Bruce, MalcolmFreeson, Rt Hon Reginald
Buchan, NormanFreud, Clement
Caborn, RichardGeorge, Bruce
Callaghan, Jim (Heyw'd & M)Gilbert, Rt Hon Dr John
Campbell, IanGodman, Dr Norman
Campbell-Savours, DaleGolding, John
Canavan, DennisGould, Bryan
Carlile, Alexander (Montg'y)Gourlay, Harry
Carter-Jones, LewisHamilton, James (M'well N)
Cartwright, JohnHamilton, W. W. (Central Fife)
Clay, RobertHardy, Peter
Cocks, Rt Hon M. (Bristol S.)Harman, Ms Harriet
Cohen, HarryHarrison, Rt Hon Walter
Coleman, DonaldHart, Rt Hon Dame Judith
Concannon, Rt Hon J. D.Haynes, Frank
Conlan, BernardHealey, Rt Hon Denis
Cook, Frank (Stockton North)Heffer, Eric S.
Cook, Robin F. (Livingston)Hogg, N. (C'nauld & Kilsyth)
Corbett, RobinHolland, Stuart (Vauxhall)
Corbyn, JeremyHome Robertson, John
Cowans, HarryHowell, Rt Hon D. (S'heath)
Cox, Thomas (Tooting)Howells, Geraint
Craigen, J. M.Hoyle, Douglas
Crowther, StanHughes, Dr. Mark (Durham)
Hughes, Robert (Aberdeen N)Pike, Peter
Hughes, Roy (Newport East)Powell, Rt Hon J. E. (S Down)
Hughes, Sean (Knowsley S)Powell, Raymond (Ogmore)
Hughes, Simon (Southwark)Prescott, John
Janner, Hon GrevilleRadice, Giles
Jenkins, Rt Hon Roy (Hillh'd)Rees, Rt Hon M. (Leeds S)
John, BrynmorRichardson, Ms Jo
Jones, Barry (Alyn & Deeside)Robinson, P. (Belfast E)
Kaufman, Rt Hon GeraldRogers, Allan
Kennedy, CharlesRooker, J. W.
Kilroy-Silk, RobertRoss, Ernest (Dundee W)
Kirkwood, ArchibaldRoss, Wm. (Londonderry)
Lambie, DavidRowlands, Ted
Lamond, JamesRyman, John
Leadbitter, TedSedgemore, Brian
Leighton, RonaldSheerman, Barry
Lewis, Ron (Carlisle)Sheldon, Rt Hon R.
Lewis, Terence (Worsley)Shore, Rt Hon Peter
Litherland, RobertShort, Mrs (W'hampt'n NE)
Lloyd, Tony (Stretford)Skinner, Dennis
Lofthouse, GeoffreySmith, C.(Isl'ton S & F'bury)
Loyden, EdwardSmith, Cyril (Rochdale)
McCartney, HughSmith, Rt Hon J. (M'kl'ds E)
McCrea, Rev WilliamSmyth, Rev W. M. (Belfast S)
McDonald, Dr OonaghSoley, Clive
McKelvey, WilliamSpearing, Nigel
Mackenzie, Rt Hon GregorSteel, Rt Hon David
Maclennan, RobertStewart, Rt Hon D. (W Isles)
McWilliam, JohnStott, Roger
Madden, MaxStrang, Gavin
Maginnis, KenStraw, Jack
Marek, Dr JohnTaylor, Rt Hon John David
Marshall, David (Shettleston)Thomas, Dafydd (Merioneth)
Martin, MichaelThomas, Dr R. (Carmarthen)
Mason, Rt Hon RoyThompson, J. (Wansbeck)
Maxton, JohnThorne, Stan (Preston)
Maynard, Miss JoanTinn, James
Meacher, MichaelTorney, Tom
Meadowcroft, MichaelWainwright, R.
Michie, WilliamWalker, Cecil (Belfast N)
Mikardo, IanWallace, James
Millan, Rt Hon BruceWardell, Gareth (Gower)
Miller, Dr M. S. (E Kilbride)Wareing, Robert
Molyneaux, Rt Hon JamesWeetch, Ken
Morris, Rt Hon A. (W'shawe)Welsh, Michael
Morris, Rt Hon J. (Aberavon)White, James
Nellist, DavidWigley, Dafydd
Nicholson, J.Williams, Rt Hon A.
Oakes, Rt Hon GordonWilson, Gordon
O'Brien, WilliamWinnick, David
O'Neill, MartinWrigglesworth, Ian
Orme, Rt Hon StanleyYoung, David (Bolton SE)
Owen, Rt Hon Dr David
Park, GeorgeTellers for the Noes:
Patchett, TerryMr. Austin Mitchell and
Pendry, Tom Mr. Allen McKay.
Penhaligon, David

Question accordingly agreed to.