HC Deb 06 July 1979 vol 969 c781W
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.