HC Deb 17 December 2001 vol 377 c26W
Mr. Chope

To 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. Boateng

The 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. Chope

To 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. Boateng

Belgium, 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.