§ Mr. GillTo ask the Chancellor of the Exchequer what rate of VAT applies to(a) building repairs and (b) energy-saving materials in France. [98138]
§ Dawn PrimaroloFrance applies a standard VAT rate of 20.6 per cent. to general building repairs and the purchase of energy saving materials. There is also a reduced VAT rate of 5.5 per cent. for the repair and renovation of housing, which would include the installation of energy saving materials where they are supplied as part of such a service.