HL Deb 06 October 1986 vol 480 c112WA
Lord Stoddart of Swindon

asked Her Majesty's Government:

Whether they will publish in the Official Report the text of correspondence with the Commission of the EC concerning infraction proceedings in respect of the rate of value added tax for building repairs and new building construction respectively.

Lord Young of Graffham

Infraction proceedings are a legal issue and the pleadings are strictly confidential to the parties in dispute. I should, however, correct the noble Lord's misapprehension about the subject of the EC Commissions's challenge. Building repairs are currently standard-rated for VAT and their liability is not being disputed by the Commission. The zero-rating of new building construction is being challenged.