§ 3. Mr. Donald Stewartasked the Chancellor of the Exchequer if he will introduce legislation to allow value 441W added tax charges to be refunded on all costs of improving existing houses, in addition to those to which he referred in his Budget Statement.
§ Mr. Bruce-GardyneNo. Many home improvements are already zero rated under the general relief for building alteration work. The proposed legislative changes announced by my right hon. and learned Friend in his Budget Statement are being introduced to bring the law back into line with what was believed to be its impact prior to a recent House of Lords judgment.
§ Mr. Austin Mitchellasked the Chancellor of the Exchequer further to his reply of 4 March, Official Report, c. 217, concerning value added tax on petrol, whether he will publish his best estimate of the amount of such petrol used for private purposes.
§ Mr. Bruce-GardyneI regret the information on which to make an estimate is not available.
§ Mr. Bevanasked the Chancellor of the Exchequer if he will exempt from value added tax all drugs purchased by registered medical practitioners for use in their practices.
§ Mr. Bruce-GardyneNo. Drugs prescribed by a registered medical practitioner and dispensed by a registered pharmacist are zero rated for VAT. To provide, in addition, exemption for drugs supplied directly to medical practitioners would unnecessarily complicate the structure and operation of the tax.