§ Mr. Lidington
To ask the Chancellor of the Exchequer (1) what plans he has to end the zero-rating for VAT of new building on greenfield sites; 
(2) if he plans to undertake research into the impact of removing the VAT incentive to develop greenfield rather than brownfield sites. 
§ Dawn Primarolo
The Government keep all taxes under review and any changes are announced as part of the normal Budget process.