§ Mr. CousinsTo ask the Chancellor of the Exchequer if he proposes to limit the proposed VAT reduction on conversion of dwellings into a different number of dwellings to conversions that follow explicit planning consent and to prevent houses in multiple occupation without the benefit of explicit planning consent from benefiting from any reduction. [146395]
§ Dawn PrimaroloThe Government propose to limit the reduced rate for conversions to those that, where necessary, have obtained planning permission or building regulations approval.
§ Mr. Matthew TaylorTo ask the Chancellor of the Exchequer what estimate he has made of the revenue yield of introducing VAT at(a) 5 per cent. and (b) 17.5 per cent. on rent of (i) commercial properties and (ii) domestic properties. [146254]
§ Dawn PrimaroloEstimates of the cost of the VAT exemption for the rental of commercial and domestic properties are given in the Tax Ready Reckoner and Tax Reliefs tables published by HM Treasury in November 2000. Revenue estimates of introducing VAT at 5 per cent. on the rents of these properties are not available.
§ Mr. MacleanTo ask the Chancellor of the Exchequer if he will estimate the effect on the house building industry of introducing a 5 per cent. VAT rate on new construction. [145593]
§ Dawn PrimaroloThe Government have no plans to introduce a 5 per cent. VAT rate on new construction.
§ Mr. MacleanTo ask the Chancellor of the Exchequer if he will estimate the effect on planning decisions of imposing a 5 per cent. rate of VAT on new building on greenfield land. [145592]
§ Dawn PrimaroloThere is no evidence to show that VAT would have any influence on planning decisions taken by local authorities.