§ Mr. HeddleTo ask the Secretary of State for Energy 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.
§ Mr. ParkinsonThe Department does not have a capital building programme. It is not possible to estimate the effect of the judgment before landlords have decided whether to exercise their option of charging VAT on rents.