Finance (No. 4) Bill

Lord Mann Excerpts

Wednesday 18th April 2012 Commons Chamber

[Mr Gauke]

Let me make a point about the arguments surrounding ambient temperature. This test has been in place since 1984. We do not expect staff to take detailed temperature readings every time they sell a pasty. HMRC will take a pragmatic approach, and provide businesses with guidance, taking into account the responses of businesses on how to implement the change. I have to point out that existing simplification schemes are already available to allow businesses to calculate their VAT liability by reference to a fixed percentage of their turnover without requiring staff to consider the temperature of every product sold. This is a pragmatic approach, already in existence.

[John Mann (Bassetlaw) (Lab)]

Will the Minister give way?

[Mr Gauke]

Let me deal now with listed buildings. There are some areas of confusion. The fact is that repairs and maintenance to all buildings, including listed buildings, have always been liable to VAT, while alterations to non-listed buildings have been since 1984.