§ Mr. DavidsonTo ask the Chancellor of the Exchequer if he will propose the introduction of a reduced rate of VAT on fuel for occupiers of public sector properties which are proven to be(a) difficult to heat and (b) located in areas in which it is colder than the British average climate.
§ Mr. DunnachieTo ask the Chancellor of the Exchequer if he will consider a reduced rate of VAT on fuel for occupiers of public sector properties which are proven to be(a) difficult to heat and (b) in a climate colder than the British average.
§ Sir John CopeNo. Differential VAT treatment for different sectors and areas would be difficult to administer and would undermine the revenue and environmental objects of the Government's VAT charges on fuel and power. In so far as fuel and power supplies to some public sector properties are already subject to the standard rate of VAT, this proposal would also contravene agreements with our EC partners.