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Value Added Tax (Chronically Sick And Disabled Persons Act)

Volume 76: debated on Thursday 4 April 1985

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asked the Chancellor of the Exchequer what recent representations he has received from organisations seeking an extension of zero-rating for value added tax to cover all expenditure on building alterations certified by local authorities as necessary under the Chronically Sick and Disabled Persons Act.

My Treasury colleagues and I have received four such representations from one organisation, the Convention of Scottish Local Authorities.