VAT ON AIDS AND ADAPTATION WORK

Early day motion 305, tabled 24 October 2001 by Kerry Pollard (Labour). Signed by 118 members.

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.

Signatures by party: Labour 84, Liberal Democrat 19, Labour/Co-operative 7, Conservative 3, Plaid Cymru 2, DUP 1, Independent 1, UUP 1.