§ Mr. Hannamasked the Secretary of State for Social Services (1) what is the estimated cost of administering the reclamation of value added tax on building alterations carried out by social services departments; and what is the cost for work carried out for disabled people;
(2) for each social services department how much was spent in the years 1982–83 and 1983–84 on building alterations carried out for disabled people; of this how much was spent on work undertaken by the department itself; how much was spent on contributing to the cost of work carried out with an improvement grant; and what are these figures estimated to be for 1984–85.
§ Mr. John PattenInformation collected centrally relates to the total cost to each social services department for adaptation work to homes of disabled and elderly people; most of the total (£6 million in 1982–83) relates to non-structural work. No information is collected on how much of this was spent on work undertaken within the authority, nor on the amount spent on building work.
Local authorities have existing arrangements for the reclaim of value added tax; any additional administrative cost resulting from value added tax on building alterations will be minimal.