HC Deb 24 February 1984 vol 54 c646W
Mr. Heddle

asked the Chancellor of the Exchequer if he will publish a list of those members of the European Economic Community who (a) zero-rate construction work for value added tax purposes, (b) zero-rate first-time sales (including long leases) of buildings, (c) zero-rate transfers of second-hand buildings and (d) zero-rate alterations, repairs and maintenance works.

Mr. Hayhoe

The United Kingdom zero-rates construction services, sales—including long leases—of newly constructed buildings by the developer, and building alterations other than work of repair and maintenance.

None of the other member states with a value added tax zero-rates any of the activities or transactions referred to.