VAT ON DIY INSTALLATIONS OF ENERGY-SAVING MATERIALS

Early day motion 29, tabled 13 November 2002 by Jonathan Sayeed (Conservative). Signed by 76 members.

That this House recognises that climate change is one of the world's most significant environmental challenges, and that poor domestic energy efficiency is a key part of the problems; notes that 17.6 million UK households have inadequate loft insulation which means that an unnecessary 7.5 million tonnes of carbon dioxide are emitted into the atmosphere each year; expresses its concern that the full rate of VAT is payable on energy-saving materials at the point of sale and that a reduced rate of five per cent. only applies to people who have energy-saving materials professionally installed in their home; fears that the continuance of this anomaly provides a disincentive for people to install energy-saving materials themselves; and therefore urges the Government to secure the inclusion of energy-saving materials within the reduced rate provision in advance of the European Commission's 2003 review of VAT.

Signatures by party: Conservative 46, Liberal Democrat 11, Labour 10, Plaid Cymru 3, DUP 2, UUP 2, Independent Conservative 1, Scottish National Party 1.