§ Mr. Jim Spicerasked the Chancellor of the Exchequer if he will consider zero rating value added tax on solar heating for all purposes, not just domestic use.
§ Mr. Peter Reespursuant to his reply [Official Report, 5 July 1979; Vol. 969, c. 678], gave the following answer:
The installation of solar heating systems is normally already zero-rated for VAT purposes in both commercial and domestic buildings as part of the general relief for building construction and alteration work.