HC Deb 04 June 1984 vol 61 c85W
Mr. Hannam

asked the Chancellor of the Exchequer what revenue Customs and Excise expects to receive in the year ending June 1985 from building alterations carried out (a) to dwelling houses inhabited by a disabled person, (b) to public buildings to improve access for disabled people and (c) by charities for the benefit of disabled people.

Mr. Hayhoe

I regret that information upon which to base such detailed estimates is not available. But my hon. Friend will he aware that zero-rating is continuing in respect of certain alterations to residences of handicapped persons and alterations carried out for charities to facilitate a handicapped person's entry to or movement within a building. Alterations to local authority public buildings are relieved from VAT.

Mr. Hannam

asked the Chancellor of the Exchequer how much revenue Her Majesty's Customs and Excise expects to receive from value-added tax on building alterations carried out with the assistance of improvement or intermediate grants.

Mr. Hayhoe

It is estimated that VAT receipts from building works aided by improvement or intermediate grants will be about £120 million in a full year.