VAT (Listed Properties)
Debate between Anneliese Dodds and Lord Mackinlay of Richborough(4 years, 8 months ago)
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Craig Mackinlay
I thank all Members who took part in the debate. I want to clarify one area: the Minister said that a lower rate of VAT applies to certain energy-saving measures, but, according to my understanding of the types of properties under discussion, that is available only to those in receipt of a broad range of benefits. I understand that the lower rate is not available to those not in receipt of benefit.
Anneliese Dodds
My understanding is that there is still a reduction but it relates to the labour-materials ratio in the cost of the overall installation. There is a question about how many schemes fit within that, and the answer is possibly not very many.
Craig Mackinlay
I thank the hon. Member, who has clarified that it is a complicated area. I thank the Minister for his comments. Dare I say it, but I think I will be disappointed next week.
Question put and agreed to.
Resolved,
That this House has considered VAT on listed properties.