§ Mr. WigleyTo ask the Chancellor of the Exchequer what representations he has received from(a) hon. Members and (b) organisations outside the House, during the past 12 months relating to making exempt from VAT repairs to public buildings owned or run by charitable organisations; and if he will make a statement.
§ Mr. Heathcoat-AmoryI have received a small number of representations for repair and maintenance to charity buildings to be exempt from VAT. Such an exemption would not be permissible under the EC sixth VAT directive.