VAT ON GRASS SEED

That this House opposes the threatened imposition of VAT on grass seed and calls on the Government immediately to abandon a proposal which would damage the seed industry and consumers alike, which seeks to overturn the long-standing agreement that this seed should be zero-rated, which seeks to rely on a distinction between amenity and other grass seeds which is particularly unworkable in Scotland, and is further evidence of the Government's continuing drive to extend VAT in breach of its promises at the General Election; and furthermore condemns the Government's inadequate consultation and failure to seek the views of the Scottish Seed and Nursery Trade Association.