§ Mr. ChaytorTo ask the Chancellor of the Exchequer how many representations he has received(a) in favour of and (b) in opposition to a reduction in the rate of VAT on energy saving materials in the last year. [100775]
§ Mr. TimmsTreasury and HM Customs and Excise have received a number of representations in favour of a reduced rate of VAT for energy savings materials. They have received none opposing it.
§ Mr. ChaytorTo ask the Chancellor of the Exchequer what rates of VAT are charged in each of the other European Union countries on(a) energy saving materials and (b) domestic fuel. [100776]
§ Mr. TimmsThe VAT rates given in the table apply to fuel put to both domestic and business use in other Member states. Only the UK has a different VAT rate for fuel put to domestic use.
Percentage (a) (b) Member state Energy saving materials Fuel and power Austria 20 110, 20 Belgium 21 212, 21 Denmark 25 25 Finland 22 22 France 20.6 20.6 Germany 16 16 Greece 18 38, 18 Ireland 21 12.5 Italy 20 10 Luxembourg 15 46, 12 Netherlands 17.5 17.5 Portugal 17 6,55,17 Spain 16 16 Sweden 25 25 UK 65, 17.5 75, 17.5 1 The reduced rate applies to supplies of wood. 2 The reduced rate applies to supplies of coal and peat. 3 The reduced rate applies to supplies of wood. 4 The 6 per cent. rate applies to gas and electricity; wood, oil and coal are 12 per cent. 5 5 per cent. applies to electricity and oil. 6 For energy saving materials installed under a Government funded grant scheme. 7 5 per cent. applies to supplies of fuel and power for domestic and charitable use.
§ Mr. ChaytorTo ask the Chancellor of the Exchequer what action he has taken in the last year to pursue with other European Union countries a wider reduction in the rate of VAT charged on energy saving materials. [100773]
§ Mr. ChaytorTo ask the Chancellor of the Exchequer what assessment he has made of the employment implications of reducing the rate of VAT on energy saving materials. [100774]
§ Mr. ChaytorTo ask the Chancellor of the Exchequer which European Union countries which have varied the rate of VAT charged on energy saving materials since May 1997, indicating the change to the rate charged; and what representations he has made to(a) the European Commission and (b) other bodies on these changes. [100771]
§ Mr. TimmsNo other EU Governments have varied the rate of VAT charged on energy saving materials since May 1997.
§ Mr. ChaytorTo ask the Chancellor of the Exchequer what representations he has made to the European Commission regarding the reduction of VAT on energy saving materials in France. [100772]
§ Mr. TimmsNone. The French reduced rate is for the renovation and repair of private dwellings, under a European Commission initiative permitting experimental reduced VAT rates. It does not cover DIY energy saving materials, since the experimental reduced rate may only be applied to services.
§ Dr. IddonTo ask the Chancellor of the Exchequer if he will make a statement on the reduction of VAT on energy saving materials in(a) France and (b) Italy; and what plans he has for similar reductions in the United Kingdom. [100601]
§ Mr. TimmsThere have been no reductions in VAT on energy saving materials in France or Italy. France has announced a reduced rate for the repair and renovation of private dwellings under the optional experimental scheme covered by Annex K of the EU's Sixth VAT Directive. Italy has made an application to the Commission to do the same.
§ Dr. IddonTo ask the Chancellor of the Exchequer if he will reduce VAT on energy saving materials to 5 per cent. [100603]
§ Mr. TimmsThis Government have already reduced to 5 per cent. the VAT rate applicable to grant-funded installation of energy saving materials in the homes of the less well off. EC VAT law does not allow the UK to apply a reduced VAT rate to sales of energy saving materials for DIY installation.