HC Deb 08 March 2001 vol 364 c447

Motion made, and Question proposed,

That it is expedient to amend the law with respect to the National Debt and the public revenue and to make further provision in connection with finance.

(2) Subject to paragraphs (3) to (6) below, this Resolution does not extend to the making of any amendment with respect to value added tax so as to provide—

  1. (a) for zero-rating or exempting a supply, acquisition or importation;
  2. (b) for refunding an amount of tax;
  3. (c) for varying any rate at which that tax it any time chargeable;
  4. (d) for any relief, other than a relief which—
  1. (i) so far as it is applicable to goods, applies to goods of every description, and
  2. (ii) so far as it is applicable to services, applies to services of every description.

(3) Paragraph (2) above does not exclude the making of amendments with respect to value added tax—

  1. (a) providing for refunds of the kind specified in paragraph (4) below;
  2. (b) providing for that tax to be charged at a reduced rate of 5 per cent. on supplies of the descriptions specified in paragraph (5) below (and on equivalent acquisitions and importations); or
  3. (c) making provision of the kind authorised by paragraph (6) below.

(4) The refunds mentioned in paragraph (3)(a) above are refunds of value added tax where—

  1. (a) that tax is chargeable on a supply to, or an acquisition or importation by, a museum or gallery, and
  2. (b) the supply, acquisition or importation is attributable to supplies of free rights of admission to the museum or gallery.

(5) The supplies mentioned in paragraph (3)(b) above are—

  1. (a) supplies, in the course of a conversion of a building (or part of a building), of services related to the conversion if after the conversion the building (or part) contains living accommodation;
  2. (b) supplies, in the course of the renovation or alteration (including the extension) of a dwelling that has been unoccupied for at least three years, of services related to the renovation or alteration;
  3. (c) supplies of goods by a person making a supply of services within sub-paragraph (a) or (b) above if—
  1. (i) those services include the incorporation of the goods into the building concerned (or its site), and
  2. (ii) the goods are building materials within the meaning of Group 5 of Schedule 8 to the Value Added Tax Act 1994;
  3. (d) supplies of children's car seats.

(6) The provision authorised by this paragraph is provision re-enacting, without altering any person's liability to value added tax or the amount of any such liability, provisions providing for that tax to be charged at a reduced rate of 5 pet cent. on certain supplies, acquisitions and importations.—[Mr. Gordon Brown.]

Question again proposed.