HC Deb 15 February 1994 vol 237 c701W
Mrs. Bridget Prentice

To ask the Chancellor of the Exchequer what estimate he has made as to the effect of the imposition of value added tax on domestic fuel on residents of sheltered housing units with communal facilities.

Sir John Cope

No such estimate has been made. In cases where supplies of electricity or gas or unmetered by the landlord to individual tenants there will normally be no separate VAT charge since the VAT liability of the fuel will follow that of the accommodation. However, since in many cases the landlord will be unable to recover the VAT charged by the gas/electricity companies there is likely to be a commensurate increase in sheltered housing fees. Most tenants in such units will be eligible for the extra financial assistance being made available by the Government to help meet increased costs resulting from this VAT charge.

Spending on health and education

(Per cent, of general government expenditure, excluding privatisation proceeds)

11993–94 21994–95
Health Education Health Education
Central Government 12.7 3.2 12.8 3.5
Local Authorities 2.5 8.6 N/a N/a
General Government 15.2 11.8 N/a N/a
1 Latest estimates.
2Plans.