Early day motion tabled by primary sponsor Kerry Pollard (Labour), on Wednesday, 24 October 2001, in the House of Commons. It is signed by 118 members in total.

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VAT ON AIDS AND ADAPTATION WORK

That this House wishes to highlight the current iniquitous situation which some disabled people in need of additional aids or adaptation work to their homes face; understands that if individual tenants initiate adaptation work or the installation of aids, VAT zero-rating applies; notes, however, that if a housing association initiates the work then zero-rating only applied if the housing association has charitable status; understands that, under the Sixth EU VAT Directive, changes may be made to the interpretation of existing regulations to extend zero-rating of aids and adaptation works to non-charitable housing associations; and urges the Chancellor to correct this anomaly in his Pre-Budget Report and 2002 Budget statement.

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Secondary information

Type

Early day motion

Reference

305 

Session

2001-02

Subjects

Disability Building alterations Housing associations Housing improvement Tenants VAT zero rating

Link

View this Early day motion on www.parliament.uk