§ Mr. Lyellasked the Chancellor of the Exchequer whether the question of the zero rating for value added tax for building alteration to instal double glazing, thermal shutters and other domestic insulating products is currently under review by Her Majesty's Customs and Excise; and, if so, when such a review is likely to be completed.
§ Mr. Peter ReesThe treatment under value added tax of building work generally is under review by Customs and Excise, particularly in the light of recent and pending court and VAT Tribunal 649W cases. I am not yet able to say when the review will be completed.
§ Mr. Beaumont-Darkasked the Chancellor of the Exchequer whether he is satisfied with the administrative procedures that operated on the change in the rate of value added tax in 1979.
§ Mr. Peter ReesI think that, given the constraints that inevitably apply when such changes are introduced, the procedures worked reasonably well. However, I am asking Customs and Excise to seek the views of trade and professional bodies.