§ Mr. Nigel Jones
To ask the Secretary of State for Culture, Media and Sport if he will assess the advantages and disadvantages to the British tourism industry of reducing the rate of VAT on(a) hotel rooms, (b) restaurants and (c) other tourist attractions. 
§ Janet Anderson
I have no plans to assess areas of tax policy that are the responsibility of my right hon. Friend the Chancellor of the Exchequer. I understand the industry has submitted views on this matter, which are being considered.