§ Mr. Jim Spicer
asked the Chancellor of the Exchequer if he will consider zero rating value added tax on thatching.
§ Mr. Peter Rees
pursuant to his reply [Official Report, 5 July 1979; Vol. 969. c. 678], gave the following answer:
Thatching carried out in the course of the construction or alteration of a building is already zero-rated under the general provisions applying to building construction work. Rethatching of roofs is, however, a work of repair and maintenance and as such is taxable at the standard rate. I could not justify proposing a special relief for rethatching in isolation from other types of building repairs.