§ Mr. William PowellTo ask the Chancellor of the Exchequer what is the cost to date of zero-rating the construction of new village halls and those buildings which are similarly treated for VAT purposes.
§ Mrs. Gillian ShephardI regret that this information is not available because builders do not have to identify the value of this work separately in their VAT returns.
§ Mr. William PowellTo ask the Chancellor of the Exchequer how many refunds of VAT under section 20 of the Value Added Tax Act 1983 have been made to parish councils in connection with building work for voluntary village halls, carried out as part of the council's non-business activity; and what is the value of these refunds.
§ Mrs. Gillian ShephardThis information is not available. Local authorities are not required to distinguish, in their VAT returns, the tax refunded under section 20 from the tax deducted on their business inputs; nor are they required to itemise the section 20 tax to reveal the sort of information requested by my hon. Friend.