HL Deb 11 December 2003 vol 655 c82WA
Lord Moynihan

asked Her Majesty's Government: Which European Union member states apply (a) an exemption; and (b) a reduced rate of VAT on the construction of community sports facilities. [HL196]

Lord McIntosh of Haringey

Member states can only introduce VAT rules that are compatible with the EC Sixth VAT Directive. There is no provision within that directive to apply either an exemption or a reduced rate to the services of constructing community sports facilities.