§ Rev. Martin SmythTo ask the Chancellor of the Exchequer what consideration is being given to exempting day nurseries from VAT on fuel.
§ Sir John CopeNone. Many fee-paying day nurseries already pay VAT on their purchases of fuel. Nurseries that use small amounts of fuel and charitable providers of free day nursery care may currently buy fuel zero-rated, but such supplies will become liable to VAT at 8 per cent. from 1 April 1994 and at the standard rate from 1 April 1995.
§ Ms QuinTo ask the Chancellor of the Exchequer what regional assessment of the effect of VAT on domestic heating his Department has undertaken.
§ Sir John Cope[holding answer 27 October 1993]: No specific regional assessment has been made. Expenditure within a region varies widely and depends on a wide range of factors.