§ Mr. Maxwell-HyslopTo ask the Secretary of State for Health whether, under the cost rent scheme, value added tax on the cost of a site, required under the new EEC regulation to be paid on the cost of the site on completion of a surgery building, even when value added tax was not payable when the site was actually purchased before the operation of the EEC regulation, will be calculated as included in the total cost to be covered by the scheme, as if the new regulation had been in force when the land was actually purchased before commencement of the building.
§ Mr. DorrellYes. We plan to amend the statement of fees and allowances payable to general medical practitioners to allow any VAT liability on site costs to be fully taken into account in assessing the total cost to be covered by the cost rent scheme.