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Sixth Vat Directive

Volume 408: debated on Thursday 3 July 2003

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To ask the Chancellor of the Exchequer (1) if he will support a revision of the Sixth VAT Directive which will allow a lower flat rate of VAT for construction work; [122810](2) what plans he has to put forward proposals for changes to the Sixth VAT Directive. [122811]

The Government will carefully consider representations for a reduced rate on all building work in the context of the upcoming European Commission review of the reduced rates provisions. The Government intend to take a full and active part in this review as with all other discussions on changes to EC VAT Law.