§ Mr. Gerrard
To ask the Chancellor of the Exchequer what assessment he has made of the effects of Customs and Excise proposals to limit VAT group relief on the activities of registered social landlords, the rents of their tenants, and housing benefit costs. 
§ Mr. Geoffrey Robinson
The proposal to restrict eligibility for VAT group treatment to fully taxable companies is currently the subject of a public consultation. Since the consultation period has not ended, no such assessment has been made.