To ask the Chancellor of the Exchequer if he will assess the merits of including double-glazed units meeting new part L building standards in the list of energy-saving products that qualify for reduced VAT; and if he will make a statement. (180584)

The availability of VAT reduced rates is governed by the European VAT agreements signed by successive governments. We are making the case at EU level for more widespread application of reduced VAT rates to energy-saving materials and energy efficient products.