To ask Mr Chancellor of the Exchequer, what his policy is on the hypothecation of revenues raised from VAT on specific products for a specific purpose.

The Government’s spending priorities are not, in general, determined by the way in which the money is raised. All revenue received, in combination with the amount borrowed or repaid by the Government, contributes to the amount that the Government can spend in total. However, we will continue to look at each case on its merits.