In Parliament

A written question asked if it was intended to limit the proposed VAT reduction on conversion of dwellings into a different number of dwellings to conversions that followed explicit planning consent in order to prevent houses in multiple occupation without planning consent from benefiting from any reduction. Dawn Primarolo replied that the Government did propose to limit the reduced rate for conversions to those that had obtained planning permission or building regulations approval.
Aspects of the proposal may yet run into difficulty with European law. The Daily Telegraph reported on 3 February 2001 that the European Commission considered that the five per cent rate for church repairs was not permissible under the Sixth Directive.
(Source: Hansard 22 January 2001 Vol 361 No 21 col 425W.)

Home care and VAT
Replying to a question asking when the extra-statutory concession on VAT...