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Mr. Llew Smith
To ask the Chancellor of the Exchequer what are the reasons for imposing different rates of VAT on energy efficiency and energy supply. 
Any extension of the existing unique reduced rate of VAT on energy supply would add to the burden on business in the administration and collection of VAT. Moreover, adjustment to the VAT structure by way of a reduced rate for certain goods would be an inefficient means of addressing an objective such as energy efficiency.