§ Mr. Ashleyasked the Secretary of State for Social Services whether arrangements have been made to pay the additional value added tax on building alterations that had improvement grants approved before the Chancellor's announcement on 13 March and are being contributed to by social services departments.
§ Mr. John PattenNo special arrangements have been made for building alterations arranged by private individuals. Where adaptations are arranged under Section 2(e) of the Chronically Sick and Disabled Persons Act 1970 and the local authority recovers a charge from the client, no value added tax is payable on that charge.