§ Mr. DenhamTo ask the Secretary of State for the Environment what assessment he has made of the effect of levying value added tax on standing charges for fuel on the United Kingdom's emissions of greenhouse gases.
§ Mr. AtkinsThe introduction of VAT on domestic fuel and power at the standard rate was expected to reduce carbon dioxide emissions by 1.5 millions tonnes of carbon per annum. The effect on emissions of levying VAT on standing charges has not been separately assessed.