§ Annabelle EwingTo ask the Chancellor of the Exchequer what plans he has to extend the reduced rate of five per cent VAT to all purchases of energy efficiency materials. [72705]
§ John HealeyThe existing reduced rate applies to installations by contractors of certain energy-saving materials whose primary purpose is to save energy. European law does not permit a reduced rate for energy-efficient or energy-saving materials sold direct to the public, but the Government has pressed the European Commission to bring forward proposals to allow a reduced rate for energy-saving materials.