§ Mr. ChopeTo ask the Chancellor of the Exchequer what plans he has to introduce the experimental reduced VAT rate scheme for labour intensive services agreed in October 1999; and if he will make a statement. [23105]
§ Mr. BoatengThe experimental scheme agreed in 1999 gave member states the option to apply a reduced VAT rate to a limited range of labour intensive services during the calendar years 2000, 2001 and 2002. The Isle of Man applies a reduced VAT rate of 5 per cent. under the scheme to renovation and repairs of domestic housing. The Chancellor has no plans for the UK to participate further.
§ Mr. ChopeTo ask the Chancellor of the Exchequer what information he has collated on which EU countries have elected to use the experimental reduced VAT rate scheme for labour intensive services. [23106]
§ Mr. BoatengBelgium, Greece, Spain, France, Italy, Luxembourg, Netherlands, Portugal and the UK (on behalf of the Isle of Man only) apply the experimental reduced rate of VAT to certain labour intensive services.