§ Motion made, and Question,
§ That, with respect to supplies made on or after 1st June 1984, in Schedule 5 to the Value Added Tax Act 1983, Group 8 (construction of buildings, etc.) shall be amended as follows:—
§ (1) In item 2 (supply of services in the course of certain operations relating to buildings and civil engineering works), for paragraphs (a) and (b) there shall be substituted the words "in the course of the construction or demolition of".
§
(2) After Note (1) there shall be inserted the following Note:—
(1A) Any reference in item 2 or the following Notes to the construction of any building or the construction of any civil engineering work does not include a reference to the conversion, reconstruction, alteration or enlargement of any existing building or civil
833
engineering work, and the reference in item 1 to a person constructing a building shall be construed accordingly.
§
(3) In Note (2) (matters excluded from item 2), for paragraph (a) (which excluded repair or maintenance and is rendered unnecessary by the removal from item 2 of the reference to alteration) there shall be substituted the following paragraph:—
(a) the supply of any services in the course of the construction of any building ("the secondary building") within the grounds or garden of another building ("the main building") which is used or to be used wholly or mainly as a private residence except—
§ (4) In Note (2)—
- (a) in paragraph (b), the words "or alteration", and
- (b) paragraph (c) (supply of services otherwise than in the course or furtherance of a business), shall be omitted.
§
(5) After Note (2) there shall be inserted the following Note:—
(2A) In item 3, the goods referred to in paragraph (a) do not include—
This Resolution shall not authorise the making of amendments that would make value added tax chargeable at a rate other than either nil or the rate specified in section 9 of the Value Added Tax Act 1983.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Lawson.]
§ put forthwith pursuant to Standing Order No. 114 (Ways and Means motions):—
§ The House divided: Ayes 345, Noes 208.
837| Division No. 191] | [10.43 pm |
| AYES | |
| Aitken, Jonathan | Bottomley, Peter |
| Alison, Rt Hon Michael | Bowden, A. (Brighton K'to'n) |
| Amery, Rt Hon Julian | Bowden, Gerald (Dulwich) |
| Amess, David | Boyson, Dr Rhodes |
| Ancram, Michael | Braine, Sir Bernard |
| Arnold, Tom | Brandon-Bravo, Martin |
| Ashby, David | Bright, Graham |
| Aspinwall, Jack | Brinton, Tim |
| Atkins, Rt Hon Sir H. | Brittan, Rt Hon Leon |
| Atkins, Robert (South Ribble) | Brooke, Hon Peter |
| Baker, Rt Hon K. (Mole Vall'y) | Brown, M. (Brigg & Cl'thpes) |
| Baker, Nicholas (N Dorset) | Browne, John |
| Baldry, Anthony | Bryan, Sir Paul |
| Banks, Robert (Harrogate) | Buchanan-Smith, Rt Hon A. |
| Batiste, Spencer | Buck, Sir Antony |
| Beaumont-Dark, Anthony | Budgen, Nick |
| Bellingham, Henry | Bulmer, Esmond |
| Bendall, Vivian | Burt, Alistair |
| Bennett, Sir Frederic (T'bay) | Butcher, John |
| Benyon, William | Butler, Hon Adam |
| Berry, Sir Anthony | Butterfill, John |
| Best, Keith | Carlisle, Kenneth (Lincoln) |
| Bevan, David Gilroy | Carttiss, Michael |
| Biffen, Rt Hon John | Channon, Rt Hon Paul |
| Biggs-Davison, Sir John | Chapman, Sydney |
| Blaker, Rt Hon Sir Peter | Chope, Christopher |
| Body, Richard | Churchill, W. S. |
| Bonsor, Sir Nicholas | Clark, Hon A. (Plym'th S'n) |
| Clark, Sir W. (Croydon S) | Hickmet, Richard |
| Clarke, Rt Hon K. (Rushcliffe) | Hicks, Robert |
| Cockeram, Eric | Higgins, Rt Hon Terence L. |
| Conway, Derek | Hind, Kenneth |
| Coombs, Simon | Hogg, Hon Douglas (Gr'th'm) |
| Cope, John | Holland, Sir Philip (Gedling) |
| Cormack, Patrick | Holt, Richard |
| Corrie, John | Hooson, Tom |
| Couchman, James | Hordern, Peter |
| Critchley, Julian | Howard, Michael |
| Crouch, David | Howarth, Alan (Stratf'd-on-A) |
| Dickens, Geoffrey | Howarth, Gerald (Cannock) |
| Dicks, Terry | Howell, Rt Hon D. (G'ldford) |
| Dorrell, Stephen | Hubbard-Miles, Peter |
| Douglas-Hamilton, Lord J. | Hunt, David (Wirral) |
| Dover, Den | Hunt, John (Ravensbourne) |
| du Cann, Rt Hon Edward | Hunter, Andrew |
| Durant, Tony | Hurd, Rt Hon Douglas |
| Dykes, Hugh | Irving, Charles |
| Edwards, Rt Hon N. (P'broke) | Jackson, Robert |
| Eggar, Tim | Jenkin, Rt Hon Patrick |
| Emery, Sir Peter | Johnson-Smith, Sir Geoffrey |
| Evennett, David | Jones, Gwilym (Cardiff N) |
| Eyre, Sir Reginald | Jones, Robert (W Herts) |
| Fairbairn, Nicholas | Jopling, Rt Hon Michael |
| Fallon, Michael | Joseph, Rt Hon Sir Keith |
| Favell, Anthony | Kellett-Bowman, Mrs Elaine |
| Fenner, Mrs Peggy | Kershaw, Sir Anthony |
| Finsberg, Sir Geoffrey | Key, Robert |
| Fletcher, Alexander | King, Roger (B'ham N'field) |
| Fookes, Miss Janet | King, Rt Hon Tom |
| Forman, Nigel | Knight, Gregory (Derby N) |
| Forsyth, Michael (Stirling) | Knight, Mrs Jill (Edgbaston) |
| Forth, Eric | Knowles, Michael |
| Fowler, Rt Hon Norman | Knox, David |
| Fox, Marcus | Lamont, Norman |
| Franks, Cecil | Lang, Ian |
| Fraser, Peter (Angus East) | Latham, Michael |
| Freeman, Roger | Lawrence, Ivan |
| Fry, Peter | Lawson, Rt Hon Nigel |
| Gale, Roger | Lee, John (Pendle) |
| Galley, Roy | Leigh, Edward (Gainsbor'gh) |
| Gardiner, George (Reigate) | Lennox-Boyd, Hon Mark |
| Gardner, Sir Edward (Fylde) | Lester, Jim |
| Garel-Jones, Tristan | Lewis, Sir Kenneth (Stamf'd) |
| Gilmour, Rt Hon Sir Ian | Lightbown, David |
| Glyn, Dr Alan | Lilley, Peter |
| Goodhart, Sir Philip | Lloyd, Ian (Havant) |
| Goodlad, Alastair | Lloyd, Peter, (Fareham) |
| Gorst, John | Lord, Michael |
| Gow, Ian | Lyell, Nicholas |
| Gower, Sir Raymond | McCrindle, Robert |
| Grant, Sir Anthony | McCurley, Mrs Anna |
| Greenway, Harry | Macfarlane, Neil |
| Gregory, Conal | MacGregor, John |
| Griffiths, E. (B'y St Edm'ds) | MacKay, Andrew (Berkshire) |
| Griffiths, Peter (Portsm'th N) | MacKay, John (Argyll & Bute) |
| Grist, Ian | Maclean, David John. |
| Ground, Patrick | McNair-Wilson, M. (N'bury) |
| Grylls, Michael | McNair-Wilson, P. (New F'st) |
| Gummer, John Selwyn | McQuarrie, Albert |
| Hamilton, Hon A. (Epsom) | Madel, David |
| Hamilton, Neil (Tatton) | Major, John |
| Hampson, Dr Keith | Malins, Humfrey |
| Hanley, Jeremy | Malone, Gerald |
| Hannam, John | Maples, John |
| Hargreaves, Kenneth | Marland, Paul |
| Harris, David | Marshall, Michael (Arundel) |
| Harvey, Robert | Mates, Michael |
| Haselhurst, Alan | Maude, Hon Francis |
| Havers, Rt Hon Sir Michael | Maxwell-Hyslop, Robin |
| Hawkins, C. (High Peak) | Mayhew, Sir Patrick |
| Hawksley, Warren | Mellor, David |
| Hayes, J. | Merchant, Piers |
| Hayhoe, Barney | Meyer, Sir Anthony |
| Hayward, Robert | Miller, Hal (B'grove) |
| Heath, Rt Hon Edward | Mills, Iain (Meriden) |
| Heddle, John | Mills, Sir Peter (West Devon) |
| Henderson, Barry | Miscampbell, Norman |
| Heseltine, Rt Hon Michael | Mitchell, David (NW Hants) |
| Moate, Roger | Soames, Hon Nicholas |
| Monro, Sir Hector | Speed, Keith |
| Montgomery, Fergus | Speller, Tony |
| Moore, John | Spencer, Derek |
| Morris, M. (N'hampton, S) | Spicer, Michael (S Worcs) |
| Morrison, Hon C. (Devizes) | Stanbrook, Ivor |
| Morrison, Hon P. (Chester) | Stanley, John |
| Moynihan, Hon C. | Steen, Anthony |
| Mudd, David | Stern, Michael |
| Neale, Gerrard | Stevens, Lewis (Nuneaton) |
| Needham, Richard | Stevens, Martin (Fulham) |
| Nelson, Anthony | Stewart, Allan (Eastwood) |
| Neubert, Michael | Stewart, Andrew (Sherwood) |
| Newton, Tony | Stewart, Ian (N Hertf'dshire) |
| Nicholls, Patrick | Stokes, John |
| Normanton, Tom | Sumberg, David |
| Norris, Steven | Tapsell, Peter |
| Onslow, Cranley | Taylor, John (Solihull) |
| Page, John (Harrow W) | Taylor, Teddy (S'end E) |
| Page, Richard (Herts SW) | Tebbit, Rt Hon Norman |
| Parris, Matthew | Temple-Morris, Peter |
| Patten, Christopher (Bath) | Thomas, Rt Hon Peter |
| Patten, John (Oxford) | Thompson, Donald (Calder V) |
| Pawsey, James | Thompson, Patrick (N'ich N) |
| Peacock, Mrs Elizabeth | Thorne, Neil (Ilford S) |
| Percival, Rt Hon Sir Ian | Thornton, Malcolm |
| Pink, R. Bonner | Thurnham, Peter |
| Pollock, Alexander | Townend, John (Bridlington) |
| Porter, Barry | Townsend, Cyril D. (B'heath) |
| Powell, William (Corby) | Tracey, Richard |
| Powley, John | Trippier, David |
| Prentice, Rt Hon Reg | Trotter, Neville |
| Price, Sir David | Twinn, Dr Ian |
| Proctor, K. Harvey | van Straubenzee, Sir W. |
| Pym, Rt Hon Francis | Vaughan, Sir Gerard |
| Raffan, Keith | Viggers, Peter |
| Raison, Rt Hon Timothy | Waddington, David |
| Rathbone, Tim | Wakeham, Rt Hon John |
| Rees, Rt Hon Peter (Dover) | Waldegrave, Hon William |
| Renton, Tim | Walden, George |
| Rhodes James, Robert | Walker, Bill (T'side N) |
| Rhys Williams, Sir Brandon | Walker, Rt Hon P. (W'cester) |
| Ridley, Rt Hon Nicholas | Wall, Sir Patrick |
| Ridsdale, Sir Julian | Waller, Gary |
| Rifkind, Malcolm | Walters, Dennis |
| Roberts, Wyn (Conwy) | Wardle, C. (Bexhill) |
| Robinson, Mark (N'port W) | Warren, Kenneth |
| Roe, Mrs Marion | Watson, John |
| Rossi, Sir Hugh | Wells, Bowen (Hertford) |
| Rost, Peter | Wells, John (Maidstone) |
| Rumbold, Mrs Angela | Wheeler, John |
| Ryder, Richard | Whitfield, John |
| Sackville, Hon Thomas | Whitney, Raymond |
| Sainsbury, Hon Timothy | Wiggin, Jerry |
| St. John-Stevas, Rt Hon N. | Winterton, Mrs Ann |
| Sayeed, Jonathan | Winterton, Nicholas |
| Scott, Nicholas | Wolfson, Mark |
| Shaw, Giles (Pudsey) | Wood, Timothy |
| Shaw, Sir Michael (Scarb') | Woodcock, Michael |
| Shelton, William (Streatham) | Yeo, Tim |
| Shepherd, Colin (Hereford) | Young, Sir George (Acton) |
| Shepherd, Richard (Aldridge) | Younger, Rt Hon George |
| Shersby, Michael | |
| Silvester, Fred | Tellers for the Ayes: |
| Sims, Roger | Mr. Carol Mather and Mr. Robert Boscawen. |
| Skeet, T. H. H. | |
| Smith, Tim (Beaconsfield) |
| NOES | |
| Adams, Allen (Paisley N) | Barron, Kevin |
| Alton, David | Beckett, Mrs Margaret |
| Anderson, Donald | Beggs, Roy |
| Archer, Rt Hon Peter | Bell, Stuart |
| Ashdown, Paddy | Benn, Tony |
| Ashley, Rt Hon Jack | Bennett, A. (Dent'n & Red'sh) |
| Ashton, Joe | Bermingham, Gerald |
| Atkinson, N. (Tottenham) | Bidwell, Sydney |
| Bagier, Gordon A. T. | Blair, Anthony |
| Banks, Tony (Newham NW) | Boothroyd, Miss Betty |
| Barnett, Guy | Boyes, Roland |
| Bray, Dr Jeremy | Hughes, Simon (Southwark) |
| Brown, Gordon (D'f'mline E) | Janner, Hon Greville |
| Brown, Hugh D. (Provan) | Jenkins, Rt Hon Roy (Hillh'd) |
| Brown, R. (N'c'tle-u-Tyne N) | John, Brynmor |
| Bruce, Malcolm | Jones, Barry (Alyn S Deeside) |
| Caborn, Richard | Kaufman, Rt Hon Gerald |
| Callaghan, Jim (Heyw'd & M) | Kennedy, Charles |
| Campbell, Ian | Kilroy-Silk, Robert |
| Campbell-Savours, Dale | Kirkwood, Archibald |
| Canavan, Dennis | Lambie, David |
| Carlile, Alexander (Montg'y) | Lamond, James |
| Carter-Jones, Lewis | Leadbitter, Ted |
| Cartwright, John | Leighton, Ronald |
| Clay, Robert | Lewis, Ron (Carlisle) |
| Cocks, Rt Hon M. (Bristol S.) | Lewis, Terence (Worsley) |
| Cohen, Harry | Litherland, Robert |
| Coleman, Donald | Lloyd, Tony (Stretford) |
| Concannon, Rt Hon J. D. | Lofthouse, Geoffrey |
| Conlan, Bernard | Loyden, Edward |
| Cook, Frank (Stockton North) | McCartney, Hugh |
| Cook, Robin F. (Livingston) | McCrea, Rev William |
| Corbett, Robin | McDonald, Dr Oonagh |
| Corbyn, Jeremy | McKay, Allen (Penistone) |
| Cowans, Harry | McKelvey, William |
| Cox, Thomas (Tooting) | Mackenzie, Rt Hon Gregor |
| Craigen, J. M. | McWilliam, John |
| Crowther, Stan | Madden, Max |
| Cunningham, Dr John | Maginnis, Ken |
| Davies, Rt Hon Denzil (L'lli) | Marek, Dr John |
| Davies, Ronald (Caerphilly) | Marshall, David (Shettleston) |
| Davis, Terry (B'ham, H'ge H'l) | Martin, Michael |
| Deakins, Eric | Mason, Rt Hon Roy |
| Dewar, Donald | Maxton, John |
| Dixon, Donald | Maynard, Miss Joan |
| Dormand, Jack | Meacher, Michael |
| Douglas, Dick | Meadowcroft, Michael |
| Dubs, Alfred | Michie, William |
| Duffy, A. E. P. | Mikardo, Ian |
| Dunwoody, Hon Mrs G. | Millan, Rt Hon Bruce |
| Eadie, Alex | Miller, DrM. S. (E Kilbride) |
| Eastham, Ken | Molyneaux, Rt Hon James |
| Ellis, Raymond | Morris, Rt Hon A. (W'shawe) |
| Evans, John (St. Helens N) | Morris, Rt Hon J. (Aberavon) |
| Fatchett, Derek | Nellist, David |
| Field, Frank (Birkenhead) | Nicholson, J. |
| Fields, T. (L'pool Broad Gn) | Oakes, Rt Hon Gordon |
| Fisher, Mark | O'Brien, William |
| Flannery, Martin | O'Neill, Martin |
| Foot, Rt Hon Michael | Orme, Rt Hon Stanley |
| Forrester, John | Owen, Rt Hon Dr David |
| Forsythe, Clifford (S Antrim) | Park, George |
| Foster, Derek | Patchett, Terry |
| Fraser, J. (Norwood) | Pendry, Tom |
| Freeson, Rt Hon Reginald | Penhaligon, David |
| Freud, Clement | Pike, Peter |
| George, Bruce | Powell, Rt Hon J. E. (S Down) |
| Gilbert, Rt Hon Dr John | Powell, Raymond (Ogmore) |
| Godman, Dr Norman | Prescott, John |
| Golding, John | Radice, Giles |
| Gould, Bryan | Rees, Rt Hon M. (Leeds S) |
| Gourlay, Harry | Richardson, Ms Jo |
| Hamilton, James (M'well N) | Robinson, P. (Belfast E) |
| Hamilton, W. W. (Central Fife) | Rogers, Allan |
| Hardy, Peter | Rooker, J. W. |
| Harman, Ms Harriet | Ross, Ernest (Dundee W) |
| Harrison, Rt Hon Walter | Ross, Wm. (Londonderry) |
| Hart, Rt Hon Dame Judith | Rowlands, Ted |
| Haynes, Frank | Ryman, John |
| Healey, Rt Hon Denis | Sedgemore, Brian |
| Heffer, Eric S. | Sheerman, Barry |
| Hogg, N. (C'nauld & Kilsyth) | Sheldon, Rt Hon R. |
| Holland, Stuart (Vauxhall) | Shore, Rt Hon Peter |
| Home Robertson, John | Short, Mrs (W'hampt'n NE) |
| Howell, Rt Hon D. (S'heath) | Skinner, Dennis |
| Howells, Geraint | Smith, C.(Isl'ton S & F'bury) |
| Hoyle, Douglas | Smith, Cyril (Rochdale) |
| Hughes, Dr. Mark (Durham) | Smith, Rt Hon J. (M'kl'ds E) |
| Hughes, Robert (Aberdeen N) | Smyth, Rev W. M. (Belfast S) |
| Hughes, Roy (Newport East) | Soley, Clive |
| Hughes, Sean (Knowsley S) | Spearing, Nigel |
| Steel, Rt Hon David | Wardell, Gareth (Gower) |
| Stewart, Rt Hon D. (W Isles) | Wareing, Robert |
| Stott, Roger | Weetch, Ken |
| Strang, Gavin | Welsh, Michael |
| Straw, Jack | White, James |
| Taylor, Rt Hon John David | Wigley, Dafydd |
| Thomas, Dafydd (Merioneth) | Williams, Rt Hon A. |
| Thomas, Dr R. (Carmarthen) | Wilson, Gordon |
| Thompson, J. (Wansbeck) | Winnick, David |
| Thorne, Stan (Preston) | Wrigglesworth, Ian |
| Tinn, James | Young, David (Bolton SE) |
| Torney, Tom | |
| Wainwright, R. | Tellers for the Noes: |
| Walker, Cecil (Belfast N) | Mr. Austin Mitchell and Mr. Lawrence Cuncliffe. |
| Wallace, James |
§ Question accordingly agreed to.
§ Mr. SpeakerHave I now the permission of the House to put the Questions on motions Nos. 15 to 21 together? It appears that I have.