Village Halls (Climate Change Levy)

HC Deb 24 April 2001 vol 367 c230W

Mr. Laurence Robertson

To ask the Chancellor of the Exchequer if he will make a statement on the application of(a) VAT and (b) the climate change levy on activities in village halls. [158464]

Dawn Primarolo

[holding answer 23 April 2001]: The activities of a village hall are generally business and are subject to the normal VAT rules. Climate change levy is not charged on the domestic use of energy or non-business use by charities.