asked the Chancellor of the Exchequer if he will exclude from value added tax the maintenance and improvement of buildings.

Alterations to a building as distinct from maintenance are already zero-rated when carried out by a builder registered for VAT. As regards repairs and maintenance, I would refer the hon. Member to my reply to the hon. Member for Devon, West (Mr. Mills) on 11th November.—[Vol. 899, c. 617.]

asked the Chancellor of the Exchequer what representations he has received regarding the effect of value added tax on the electronics industry.

I have received a number of representations from both sides of the consumer electronics industry. These will be taken into account, along with other relevant information, when the 25 per cent. rate of VAT is brought under review for the spring Budget.

asked the Chancellor of the Exchequer if he will zero-rate for the purposes of VAT special controls fitted to cars to enable them to be driven by disabled drivers and special seat conversions for disabled drivers and disabled passengers.

No. I am afraid that in a broadly based tax such relief could not be justified.

asked the Chancellor of the Exchequer what is the rate of VAT on bathroom equipment.

I would refer the hon. Member to my reply to him on 6th November 1975.—[Vol. 899, c. 259.]

asked the Chancellor of the Exchequer if he will zero-rate for the purposes of VAT the costs of servicing and repairing essential aids and appliances for disabled people which are themselves zero-rated.

No. Relief is already provided for the supply of a wide range of aids and appliances for the disabled. In a broadly based tax any further reliefs could only be justified on quite exceptional grounds; otherwise the tax would become unworkable for traders and Customs alike.

asked the Chancellor of the Exchequer if he will seek to exempt the supply, installation and maintenance of burglar alarms from value-added tax.

VAT was designed as a broadly based tax on consumer expenditure and it would not be appropriate to single out burglar alarms for relief.

asked the Chancellor of the Exchequer if, in view of the latest evidence available of the disadvantageous position now suffered by the British blood-stock industry in comparison with its competitors in the Republic of Ireland and France, he will take immediate steps to remove value added tax.

I met a deputation yesterday from the bloodstock and racing industries led by the hon. Member for Richmond, Yorks (Sir T. Kitson). The representations made by the deputation about value added tax on bloodstock will be carefull considered.

asked the Chancellor of the Exchequer if he will make a statement on the result of his consideration of the effect of the current rate of 25 per cent. VAT on television sets and yachts.

I cannot anticipate my right hon. Friend's Budget Statement.

asked the Chancellor of the Exchequer if he will bring forward proposals to zero-rate for the purposes of VAT the supply of group holidays to disabled persons through a charitable body.

No. In the context of a broad-based tax on consumer expenditure further reliefs by zero-rating can be justified only in quite exceptionable circumstances.

asked the Chancellor of the Exchequer what representations he has received from the British boat building industry with regard to the imposition of VAT at the rate of 25 per cent. on boats.

I would refer the hon. Member to the reply I gave to the hon. Member for Dorset, West (Mr. Spicer) on 8th December.—[Vol. 902, c. 67.]