§ Mr. Freesonasked the Chancellor of the Exchequer if he will take steps further to encourage the installation of double glazing; and if he will ensure that it will continue to be zero rated.
§ Sir Geoffrey HoweThe treatment under value added tax of the installation of double glazing, in common with that of building work generally, remains under review by Customs and Excise, particularly in the light of recent and pending court and VAT tribunal cases. I am not able to say what the outcome will be.