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Electricity: VAT

Volume 455: debated on Monday 15 January 2007

To ask the Chancellor of the Exchequer if he will consider reducing VAT on electricity for people with disabilities who have to charge the batteries on their wheelchairs; and if he will make a statement. (114791)

The supply of electricity for domestic use, including that used to charge wheelchair batteries in the home, is already liable to a reduced rate of VAT of 5 per cent. This is the lowest rate possible under our VAT agreements with our European partners.