§ Mr. ShawTo ask the Chancellor of the Exchequer if the VAT reduction for conversion of properties referred to in the pre-Budget report will apply to(a) houses converted into flats and (b) flats converted into houses. [139935]
§ Dawn Primarolo[holding answer 23 November 2000]: The reduced rate for conversion services will apply to residential buildings converted into a different number of dwelling units. It will apply to a range of conversion services including the conversion of houses into flats and flats into houses.