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Dawn Primarolo: Customs and Excise estimate that the effect of harmonising VAT on the repair, maintenance and improvement of dwellings currently at 17.5 per cent. and on the construction of new dwellings currently zero rated, at 5 per cent. would be broadly revenue neutral.
Mr. Maclean: To ask the Chancellor of the Exchequer if he will estimate the revenue impact on the Exchequer that would result from harmonising VAT on repairs and new buildings on greenfield land at five per cent. 
Mr. Maclean: To ask the Chancellor of the Exchequer (1) what estimate he has made of the amount of VAT paid by heritage groups in each of the last five years in respect of repair work on historic buildings;