§ Mr. SayeedTo ask Mr Chancellor of the Exchequer if he will make a statement on recent changes to his policy on VAT on energy saving material with special reference to the impact of the judgment in Case 416/85 in the Court of Justice of the European Communities. [84660]
§ John HealeyOn 1 June 2002 the Government extended the scope of the 5 per cent, reduced rate on energy-saving materials to the grant-funded installation of factory-insulated hot water tanks, micro-combined heat and power units, and renewable energy heating systems, in the homes of less well-off people. Case 416/85 in the Court of Justice of the European Communities examined the scope of the UK's zero rates and has no bearing on this change.