HC Deb 24 February 1998 vol 307 c132W
Dr. Iddon

To ask the Chancellor of the Exchequer what advice he has received from the European Commission as to which Government housing policy measures qualify for a lower rate of VAT because they are defined as the supply, construction, renovation and altering of housing as part of social policy under Annex H of the Sixth VAT Directive. [30265]

Dawn Primarolo

The Commission's view is that a reduced rate provided under this category could be applied only narrowly, and should be specifically targeted to benefit the less well off.