§ Mr. Peter Millsasked the Chancellor of the Exchequer if he will now remove value added tax on all domestic building work, in view of the present unemployment in the industry.
§ Mr. Robert SheldonVAT is only chargeable on repairs and maintenance as new construction is already relieved by zero rating. I do not see any prospect of relieving repairs and maintenance work, since this would involve a reduction in the revenue of around £100 million a year.