division_name: Budget Resolutions and Economic Situation - 2. Beer (rate of duty)
motion: <p>Bild Zeitung , the largest-circulation paper in Europe, in an editorial on the UK Budget headed "Great!", commented:
  <p>
  Friends of the Earth was offended by the Government's U-turn in committing themselves only to the European Commission's 8 per cent. carbon dioxide emission reduction target by 2010, rather than to the 20 per cent. target in the manifesto.
  <p>Question put and agreed to. 
  <p>Resolved, 
  <p>That it is expedient to amend the law with respect to the National Debt and the public revenue and to make further provision in connection with finance; but this Resolution does not extend to the making of any amendment with respect to value added tax so as to provide--
  <p> 
  (a) for zero-rating or exempting a supply, acquisition or importation;
   
  
   
  (b) for refunding an amount of tax;
   
  
   
  (c) for varying any rate at which that tax is at any time chargeable; or
   
  
   
  (d) for any relief, other than a relief which--
   
  
   
  (i) so far as it is applicable to goods, applies to goods of every description, and
   
  
   
  (ii) so far as it is applicable to services, applies to services of every description.
  <p>Motion made, and Question put, 
  <p>That provision may be made increasing the rate of duty set out in section 36(1) of the Alcoholic Liquor Duties Act 1979.
  <p>The House divided:  Ayes 350, Noes 147.
   