HC Deb 15 January 2001 vol 361 c128W
Mr. Maclean

To ask the Chancellor of the Exchequer if he will estimate the revenue impact on the Exchequer of harmonising VAT on repairs and new buildings at five per cent. [145594]

Dawn Primarolo

Customs and Excise estimate that the effect of harmonising VAT on the repair, maintenance and improvement of dwellings currently at 17.5 per cent. and on the construction of new dwellings currently zero rated, at 5 per cent. would be broadly revenue neutral.

Mr. Maclean

To ask the Chancellor of the Exchequer if he will estimate the revenue impact on the Exchequer that would result from harmonising VAT on repairs and new buildings on greenfield land at five per cent. [145591]

Dawn Primarolo

I refer the right hon. Gentleman to the answer given to the right hon. Member for Skipton and Ripon (Mr. Curry) on 17 January 2000,Official Report, column 356W.

Mr. Maclean

To ask the Chancellor of the Exchequer (1) what estimate he has made of the amount of VAT paid by heritage groups in each of the last five years in respect of repair work on historic buildings; [145588]

(2) how much VAT was paid by church groups in relation to repair work on churches in each of the last five years. [145610]

Dawn Primarolo

Customs & Excise do not have any reliable estimates of the amount of VAT that was paid by Church groups in relation to repair work on churches.