§ Mr. HeddleTo ask the Secretary of State for Health what assessments he has made as to the likely effect on(a) his Department's capital building programme and (b) the rent the Department will pay under occupational leases of implementation of the European Court of Justice's judgment on value added tax on non-domestic buildings.
§ Mrs. CurrieImplementation of the European Court of Justice's judgment, on VAT will have no effect on the Department's capital building programme, since compensating adjustments have been made to the relevant expenditure provisions. At this stage, before landlords have decided whether to exercise their option to tax rents, we cannot offer estimates of the effects of the judgment on rental costs.