HC Deb 28 June 1988 vol 136 c180W
Mr. Mitchell

To ask the Chancellor of the Exchequer if he will make it his policy to introduce value added tax on new construction at a rate equal to the current rate of stamp duty.

Mr. Lilley

No. The hon. Member's proposal would not be lawful under the sixth VAT directive. I refer him to my statement on 21 June at column 957.