§ Mr. Douglas-Mannasked the Secretary of State for the Environment what is the total number of discretionary improvement grants made in each of the years since the Housing Act 1969 came into force; and what proportion of these has been in respect of properties in greater London, county boroughs, urban districts and rural districts, respectively.
§ Mr. ChannonThe information requested is as follows for England and Wales:
under the provisions of the house improvement grants scheme, both standard and discretionary awards, and categorise those which are liable to VAT under the heading of repairs and maintenance and those which are zero rated under the heading of construction and alteration; and state what advice and guidance has been given to local authorities, the building industry and professional associations involved with house improvement grants.
§ Mr. ChannonHer Majesty's Customs and Excise notice No. 798 explains in general terms which categories of work are construction and alteration and which are repairs and maintenance. I understand from my right hon. Friend the Chancellor of the Exchequer that considerable advice and guidance in this connection has been given to the three groups concerned by Customs and Excise and that a revised and amplified version of notice No. 708 is in course of preparation. Advice on particular questions may be obtained through local value added tax offices.