HC Deb 05 March 2001 vol 364 cc91-2W
Mr. Cousins

To ask the Chancellor of the Exchequer if the home packs to be provided by sellers, as proposed in the Homes Bill, will be subject to VAT; and if this will be extended to new-built homes, otherwise exempt from VAT. [150993]

Dawn Primarolo

[holding answer 26 February 2001]: The Homes Bill will allow the seller of a property (or his agent) to charge potential buyers for a copy of the seller's pack, but only for reasonable costs such as photocopying and postage. This will also apply to the sale of new homes. The majority of homes are marketed by estate agents. Where the seller or agent is registered for VAT and makes a charge for the seller's pack, the charge will be subject to VAT.