§ Mr. McKelveyasked the Secretary of State for the Environment whether he has considered a value added tax zero rating on repair and maintenance work for listed buildings; and if he has estimated the revenue loss of such a scheme.
§ Mr. Bruce-GardyneI have been asked to reply.
It would not be sensible to add to the difficult borderline problems in this area by introducing further fine distinctions of the kind suggested. I refer the hon. Member to what was said in the debate on the motion of the hon. Member for Middleton and Prestwich (Mr. Callaghan) relating to this matter which was held on 12 March.—[Vol. 19, c. 1122–29.]