VAT (Hansard, 18 June 1990)

HC Deb 18 June 1990 vol 174 c414W 414W

§ Mr. Dalyell
To ask the Chancellor of the Exchequer if he will remove value added tax on repairs and maintenance and impose zero rating; and impose 15 per cent. value added tax on extensions to listed buildings.

§ Mr. Ryder
No. Our obligations under the EC sixth VAT directive prevent such extensions of zero rating.