Energy Saving Materials (VAT Relief) Bill

House of Commons

Session 1998-99
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Other Bills before Parliament

Energy Saving Materials (VAT Relief) Bill

This is the text of the Energy Saving Materials (VAT Relief) Bill, as presented to the House of Commons on 18th March 1999.

Energy Saving Materials (VAT Relief) Bill

ARRANGEMENT OF CLAUSES

Clause

1. Charge of Value Added Tax at reduced rate.

2. Reports on energy saving materials.

3. Short title.

A
B I L L
TO
Extend VAT relief on energy saving materials; to require the preparation of reports on energy saving materials; and for related purposes.
BE IT ENACTED by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:-

Charge of Value Added Tax at reduced rate.     1. - (1) Schedule A1 (charge at reduced rate) to the Value Added Tax Act 1994 is amended as follows.

    (2) Sub-paragraphs (1A) and (1B) of paragraph 1 are omitted.

    (3) Sub-paragraph (5) of paragraph 5 is omitted.

Reports on energy saving materials.     2. The Chancellor of the Exchequer shall, after consulting such persons as he considers appropriate and within six months of the passing of this Act, present a report to Parliament on-

(a) what further relief from Value Added Tax on energy saving materials is permissible under European Union law;

(b) what steps he proposes to take to provide such further relief; and

(c) what steps he has taken or intends to take to amend European Union law so as to permit further relief from or zero-rating of Value Added Tax on energy saving materials.

Short title.     3. This Act may be cited as the Energy Saving Materials (VAT Relief) Act 1999.

© Parliamentary copyright 1999
Prepared 19 April 1999