§ Huw Irranca-DaviesTo ask the Chancellor of the Exchequer what plans he has to extend the reduction of VAT on the renovation and repair of historic buildings. [63546]
§ John HealeyReduced rate items are limited by agreements with our European partners. EC law allows a reduced rate of VAT for works to housing, but does not permit a reduced rate for works to other types of building. However, in response to representations made by the Government, the European Commission has indicated that it will consider a reduced rate of VAT for listed places of worship in their general review of the reduced rates, which is due to take place in 2003.