HC Deb 09 July 2001 vol 371 c404W
Dr. Spink

To ask the Chancellor of the Exchequer what assessment he has made of the fiscal impact of lifting VAT on security and crime prevention devices and equipment. [2025]

Mr. Boateng

[holding answer 4 July 2001]In Budget 2000, the Government reduced the rate of VAT to 5 per cent. on the grant-funded supply and installation of window and door locks, bolts and security chains, spy holes and smoke alarms in homes of those aged over 60 who are in receipt of specified benefits. The reduced rate was targeted at these grant-funded supplies to ensure that extra help goes where it is most needed.

VAT relief for security and crime prevention goods purchased for DIY installation would be incompatible with EU VAT law.