EU VAT Committee
§ Mr. Spearing
To ask the Chancellor of the Exchequer if he will indicate the composition of the VAT committee of the European Community; what representatives it has from the United Kingdom; what are(a) its terms of reference and (b) the matters currently under consideration; and who has access to its minutes. 
§ Mr. Oppenheim
Article 29 of the sixth VAT directive provides for an advisory committee on value added tax. Its members are representatives of the member states and the Commission, which also chairs the committee. The United Kingdom is represented by officials of Her Majesty's Customs and Excise. The committee has no formal terms of reference. In practice, it examines matters concerning the application of EC VAT provisions referred for consideration by the chairman or at the request of a member state. Matters under consideration are generally technical questions on the correct application or interpretation of the sixth VAT directive. Minutes of the committee's proceedings are available only to the members of the committee.