HL Deb 12 November 1974 vol 354 c770WA
THE EARL OF SELKIRK

asked Her Majesty's Government:

Whether straw, when used for thatching, is or is not liable for value added tax.

LORD JACQUES

A supply of straw used for thatching, made in connection with a supply of services in the course of the construction or alteration of a building is zero-rated for the purposes of value added tax provided that no work of repair or maintenance is included. A supply of straw for any work of repair or maintenance would be chargeable at the standard rate of tax.