§ Mr. Stephen Rossasked the Chancellor of the Exchequer whether he will consider removing value added tax from products such as burglar alarms and safety locks and bolts; and if he will make a statement.
§ Mr. BrookeWhile householders and businesses should take reasonable precautions to protect their property from theft, reliefs from VAT have to be strictly limited and cannot be introduced for every item of expenditure for which a social justification may be claimed.