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VAT (Boilers)

Volume 450: debated on Wednesday 25 October 2006

To ask the Chancellor of the Exchequer when he expects HM Revenue and Customs to produce an advice note on the implementation of the 5 per cent. rate of VAT on renewable-fuel boilers. (96662)

Advice on the scope of the reduced rate of VAT for renewable fuel boilers can be found in HM Revenue and Customs (HMRC) Notice 708/6, “Energy-saving materials”, a revised edition of which was published in August 2006. It is available from HMRC’s National Advice Service on 0845 010 9000 or via their website at www.hmrc.gov.uk.