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Baroness Byford
asked Her Majesty's Government:Further to the Written Answer by Lord McIntosh of Haringey on 22 June 1999 (
WA 82), what progress has been made on the European Union's offer of a reduction of VAT on building maintenance and repairs. [HL954]
Lord McIntosh of Haringey
Council Directive 1999/85/EC which provides for an optional, experimental, reduced VAT rate on a narrow range of labour-intensive services was adopted on 22 October 1999. The list includes the renovation and repairing of private dwellings, excluding materials which form a significant part of the value of the supply.