Value Added Tax

HC Deb 12 December 1974 vol 883 c213W

40. Mr. Madel

asked the Chancellor of the Exchequer if he will zero rate VAT on materials used for insulation of private houses.

Mr. Robert Sheldon

Initial installations by registered traders of insulation of lofts, foam injection of cavity walls and double glazing are already vero rated for VAT.

Mr. Stott

asked the Chancellor of the Exchequer whether value added tax is chargeable on wood logs and firewood.

Dr. Gilbert

At present coal, coke and other solid mineral fuels are zero rated for value added tax but wood logs and firewood are chargeable at the standard rate of the tax. However, a Treasury order has been laid which will extend the scope of the zero rating from 1st January 1975 to all types of solid fuel.