HL Deb 16 June 1999 vol 602 c26WA
The Earl of Carlisle

asked Her Majesty's Government:

Whether they will remove VAT at the point of sale from smoke detectors, in order to encourage householders to install them in their residences. [HL2822]

Lord McIntosh of Haringey

Removal of VAT for over-the-counter sales of smoke alarms is not possible. EC VAT law does not allow us to introduce new zero rates.