asked Her Majesty's Government:
Further to the Written Answer by the Financial Secretary to the Treasury, Jane Kennedy, on 10 July (Official Report, House of Commons, 1784W), whether there was any discussion concerning the inclusion of double glazing or low-emissivity glass when directive 2006/112/EC was drawn up. [HL5624]
Directive 2006/112/EC was a recast of existing EU VAT legislation (the 6th VAT directive and subsequent amendments). The recast procedure does not permit the introduction of substantive legal changes, and is intended only to clarify previously amended law. The inclusion of double glazing or low-emissivity glass in the reduced rate schedule would have amounted to a substantive change and was therefore not discussed when Directive 2006/112/EC was drawn up.