§ Mr. Rostasked the Secretary of State for Energy if he will specify, for each of the EEC states, how much taxation is imposed on materials and work undertaken for the purpose of improving insulation and other energy efficiency in buildings.
§ Mr. Buchanan-SmithThe rates of tax imposed on the materials and work referred to are as follows:
Country Percentage Belgium 6.0 Denmark 22.0 France 18.6 Federal Republic of Germany 14.0 Greece No details Republic of Ireland 5.0 Italy materials 10.0 Italy services 2.0 Luxembourg 12.0 Netherlands 19.0 United Kingdom *15.0 * As proposed in Budget statement, for operation with effect from 1 June 1984.