§ Mr. Gordon MarsdenTo ask the Chancellor of the Exchequer what steps he has taken to press for the establishment of a differential rate for VAT for repairs and renovations to listed buildings in the European Commission review of reduced rates of VAT. [30782]
§ Mr. BoatengEC law already allows a reduced rate of VAT for works to housing. It does not permit a reduced rate for works to other types of building, whether listed or not. However, in response to representations made by the Government, the European Commission has indicated that it will consider a reduced rate of VAT for listed places of worship in their general review of the reduced rates, which is due to take place in 2003.