HC Deb 12 July 1984 vol 63 c671W
Mr. Ashley

asked the Chancellor of the Exchequer what would be the revenue consequences of extending relief from value added tax to building alterations for disabled people in all cases where building control fees are waived by local authorities.

Mr. Lawson

To extend VAT relief to those cases in which building control fees are waived by a local authority would have the effect of relieving from VAT a wide range of building work carried out for disabled people and, while it is clear that the revenue cost would run to many millions of pounds, the detailed information needed to provide a more exact estimate is not available.