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tabling member › label	Biography information for Drew Hendry
answering dept id	14
answer › date of answer	2019-07-11
answer › answering member constituency	Hereford and South Herefordshire

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registered interest

date

exactly:

or between:
and

answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


pref label

question text

tabling member constituency

tabling member printed

uin

answer

is ministerial correction

date of answer

exactly:

or between:
and

answer text

answering member constituency

answering member printed

question first answered

answering member


label

tabling member


label

1137552

registered interest

date

08/07/2019

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Energy: VAT

house id

legislature

25259

	pref label	House of Commons

question text

To ask the Chancellor of the Exchequer, whether the supply of materials for an energy saving materials installation is included under VAT Notice 708/6 defined under 2.3.2 as ancillary services/supplies; and whether it is his Department's policy that those ancillary services or supplies be included in calculations of energy saving materials installations for the purposes of establishing which VAT rate will apply under the new Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019.

tabling member constituency

Inverness, Nairn, Badenoch and Strathspey

tabling member printed

Drew Hendry

uin

274570

answer

is ministerial correction

date of answer

11/07/2019

answer text

<p>The supply of materials for an energy saving materials installation is not considered to be an ancillary service. For the purposes of establishing which VAT rate will apply under the new Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019, where the 60 per cent limit is exceeded, the service element of the installation will continue to benefit from the reduced rate.</p>

answering member constituency

Hereford and South Herefordshire

answering member printed

Jesse Norman

question first answered

11/07/2019 08:38:03

answering member

3991

	label	Biography information for Jesse Norman

tabling member

4467

	label	Biography information for Drew Hendry