§ Mr. MillsTo ask the Chancellor of the Exchequer what representations he has received on the application of value-added tax to the standing charge portion of central heating and electrical supply bills; and if he will make a statement.
§ Sir John CopeI have received a large number of representations. I have made it clear on a number of occasions that the standing charge has always been regarded as part of the consideration for a single supply of fuel and power. If it were not, it would already have been standard rated as the services covered, when taken in isolation, have attracted VAT at the standard rate since 1 April 1973.