HC Deb 10 April 2001 vol 366 c524W
Mr. Cousins

To ask the Chancellor of the Exchequer if he will make it his policy to extend the reduced rate of VAT on energy-saving materials to energy-saving materials sold direct for fitting by the purchaser. [157888]

Dawn Primarolo

Energy-saving materials sold direct to the public are not included in the list of goods and services to which, under agreements with our European partners, a reduced rate of VAT may apply. We will be seeking their inclusion as a result of the European Commission's general review of reduced rates planned for 2003.