VAT ON FRESH FRUIT JUICE

That this House notes that VAT on fresh fruit juice is charged at the same rate as that payable on soft drinks such as lemonade, other fizzy drinks and diluting squashes, many of which are high in sugar or artificial sweeteners, colouring and other additives; recognises the comments of European Commissioner László Kovács that the rate of VAT which could be applied to fresh fruit juices in the UK under the Sixth VAT Directive is a reduced rate of five per cent; and calls on the Government to investigate the possible benefits of reducing VAT on fresh fruit juice to encourage children in particular to choose to drink fresh fruit juice rather than other less healthy drinks.