Skip to main content

Value Added Tax

Volume 984: debated on Thursday 15 May 1980

The text on this page has been created from Hansard archive content, it may contain typographical errors.

asked the Chancellor of the Exchequer whether the question of the zero rating for value added tax for building alteration to instal double glazing, thermal shutters and other domestic insulating products is currently under review by Her Majesty's Customs and Excise; and, if so, when such a review is likely to be completed.

The treatment under value added tax of building work generally is under review by Customs and Excise, particularly in the light of recent and pending court and VAT Tribunal cases. I am not yet able to say when the review will be completed.

asked the Chancellor of the Exchequer whether he is satisfied with the administrative procedures that operated on the change in the rate of value added tax in 1979.

I think that, given the constraints that inevitably apply when such changes are introduced, the procedures worked reasonably well. However, I am asking Customs and Excise to seek the views of trade and professional bodies.