Ms Anne Gunnell:

This is to compensate for it. We are saying that now there has been a review at EU level, we should take the time to look at everything and that whether it is at 0%, 9%, 13.5% or 23%, we should do a full review. In its report, the Commission on Taxation and Welfare looked at increasing the reduced rates of 9% and 13.5%. This was its recommendation. We are saying that we should look at everything. We should look at the whole base and all of the rates being applied to see how they compare with what is allowed under Annex III of the VAT directive for goods at 0%. We should ask whether it make sense that all of these goods should still be at 0%.