§ 19. Mr. John Mackayasked the Chancellor of the Exchequer if he will consider zero rating for value added tax all work, whether new or repair, carried out under housing action area provisions.
§ Mr. Bruce-GardyneNo, Sir. My hon. Friend will recognise that the existing VAT provisions relating to construction give rise to many difficult borderline problems, and I am afraid it would not be sensible to add to them by introducing further fine distinctions of the kind suggested.