§ Mr. HoyleTo ask the Chancellor of the Exchequer, pursuant to his answer of 1 December,Official Report, column 567, if value added tax would be applied to standing charges for electricity and gas if billed separately.
§ Sir John Cope[holding answer 28 March 1994]: Separate billing of standing charges for electricity or gas would not affect the VAT liability of these charges. They remain part of the consideration for a single supply of fuel and power. Were they to be viewed otherwise, they would now be liable to VAT at the standard rate.