§ Mr. Paul MarsdenTo ask the Chancellor of the Exchequer if he will cut the rate of VAT on low-emissivity glass; and if he will make a statement. [118413]
§ Mr. TimmsThe Government introduced a reduced rate for the installation of energy saving materials in all homes in the Budget. The reduced rate applies only to the installation of certain materials whose primary purpose is to save energy. Low-emissivity glass increases the energy efficiency of windows, but that feature is incidental to its main purpose.