That this House is concerned that KPMG has been developing, marketing and selling sometimes by cold-calling, VAT avoidance schemes which it knew would be `unacceptable', and which it admits in its marketing document are suspect by saying that `In our view HM Customs and Excise will regard these planning arrangements as "unacceptable tax avoidance" and will seek to challenge the arrangements'; notes that, contrary to all the rules of professional bodies, the firm sold the schemes on a contingency fee basis; observes that the firm has already been condemned by the US Senate Permanent Subcommittee on Investigations and is being prosecuted by various authorities for selling illegal tax avoidance schemes in the US; and therefore urges the Government to investigate KPMG and other accountancy firms engaging in such dubious activities in the UK urgently to introduce stronger measures against the schemes and, where necessary to close down firms selling illegal tax avoidance schemes that enable companies to escape their tax obligations in this country and burden everyone else with higher taxes as a result.

That this House is concerned that KPMG has been developing, marketing and selling sometimes by cold-calling, VAT avoidance schemes which it knew would be `unacceptable', and which it admits in its marketing document are suspect by saying that `In our view HM Customs and Excise will regard these planning arrangements...

That this House supports calls from the Terence Higgins Trust and the Independent Advisory Group on Sexual Health and HIV to reduce VAT charged on condoms; recognises that due to its position as an EU member state, the UK cannot entirely remove VAT on condoms but can reduce it to 5 per cent.; understands that sexually transmitted infections cost around ??1 billion to treat annually in the UK, while HIV care costs are ??350 million and rising; recognises that the high cost of contraceptives disproportionately disadvantages the young; and as a measure to reduce the consideration of cost as a factor in an individual's decision to practise safer sex, calls on the Government to reduce VAT charged on condoms to 5 per cent.

That this House supports calls from the Terence Higgins Trust and the Independent Advisory Group on Sexual Health and HIV to reduce VAT charged on condoms; recognises that due to its position as an EU member state, the UK cannot entirely remove VAT on condoms but can reduce it to...

That this House notes that although print books are zero-rated for VAT, audio books carry the full rate of VAT; believes that audio books are vital for the three million people in th United Kingdom who have sight problems, dyslexia or other reading disabilities and should not be treated as a luxury; calls on the Government to work within the European Union to achieve zero-rated VAT on unabridged audio books and e-books; and congratulates the campaign of the Royal National Institute for the Blind for their campaigning in this regard.

That this House notes that although print books are zero-rated for VAT, audio books carry the full rate of VAT; believes that audio books are vital for the three million people in th United Kingdom who have sight problems, dyslexia or other reading disabilities and should not be treated as...

That this House notes that with the exception of Denmark and Germany, the UK is the only country within the EU that does not apply a reduced level of VAT for tourism; recognises that the UK's tourist industry is therefore disadvantaged vis-a-vis European countries; further notes that there is a clear correlation between VAT levels and consumer demand; believes that a reduced level of VAT on tourism services could create thousands of new jobs, increase the UK's tourism revenue and strengthen the UK tourist industry's international competitiveness; and therefore calls on the Chancellor of the Exchequer to reduce VAT on tourism services, commencing with a reduction of VAT on tourist accommodation.

That this House notes that with the exception of Denmark and Germany, the UK is the only country within the EU that does not apply a reduced level of VAT for tourism; recognises that the UK's tourist industry is therefore disadvantaged vis-a-vis European countries; further notes that there is a...

That this House notes that the Fuel Poverty Advisory Group has said that current programmes to deal with fuel poverty need to be increased by at least 50 per cent. if Government objectives are to be met; notes also that emissions of carbon dioxide have increased; believes that to reduce carbon dioxide emissions and to help persons on low incomes to keep their homes warm, VAT on the supply and installation of energy saving materials should be levied at the reduced rate of 5 per cent.; and therefore calls upon the Government to reduce the rate of VAT to 5 per cent. for all energy saving materials to meet its social and environmental objectives.

That this House notes that the Fuel Poverty Advisory Group has said that current programmes to deal with fuel poverty need to be increased by at least 50 per cent. if Government objectives are to be met; notes also that emissions of carbon dioxide have increased; believes that to reduce...

That this House condemns the Government's decision not to exempt commemorative headstones for graves from VAT, in contrast to all other services provided by an undertaker in connection with a burial or cremation; believes this to be a decision which takes advantage of people at their lowest time; and urges the Government to reconsider and lighten the heavy financial burden placed on people at a vulnerable time.

That this House condemns the Government's decision not to exempt commemorative headstones for graves from VAT, in contrast to all other services provided by an undertaker in connection with a burial or cremation; believes this to be a decision which takes advantage of people at their lowest time; and urges...

That this House values the wide range of work and activities undertaken by charities, including those involved in hospice care, care of the elderly and youth and sports organisations; welcomes the statement in the Treasury Cross Cutting Review into the Role of the Voluntary and Community Sector in Service Delivery that the voluntary and community sector organisations have a crucial role to play in the reform of public services and reinvigoration of civic life; notes, however, that irrecoverable Value Added Tax has a massive impact on the ability of charities to achieve their objectives and help to deliver essential services; further notes that the irrecoverable VAT burden on charities is estimated to be at least ??400 million per year and that the increase in National Insurance contributions from April is estimated to cost charities a further ??50 million per year; and calls on the Government, as a priority, to introduce measures to reduce or remove this crippling financial burden on charities.

That this House values the wide range of work and activities undertaken by charities, including those involved in hospice care, care of the elderly and youth and sports organisations; welcomes the statement in the Treasury Cross Cutting Review into the Role of the Voluntary and Community Sector in Service Delivery...

That this House recognises the invaluable work of St John Ambulance; notes that neither the Department of Health or Treasury were aware that the charity carried out over 240,000 hours of accident and emergency cover in 2001; further notes that without the dedicated members of St John Ambulance, NHS ambulance services would be under even greater pressure; and calls upon the Government to examine the possibility of introducing a VAT exemption for the fuel for its ambulances.

That this House recognises the invaluable work of St John Ambulance; notes that neither the Department of Health or Treasury were aware that the charity carried out over 240,000 hours of accident and emergency cover in 2001; further notes that without the dedicated members of St John Ambulance, NHS ambulance...

That this House notes that the Fuel Poverty Advisory Group has said that current programmes to deal with fuel poverty need to be increased by at least 50 per cent. if Government objectives are to be met; notes also that emissions of carbon dioxide have increased; believes that to reduce CO2 emissions and to help persons on low incomes to keep their homes warm VAT on the supply and installation of energy saving materials should be levied at the reduced rate of 5 per cent.; and therefore supports the terms of the Energy Saving Materials (reduced Rate of VAT) Bill 2002 introduced into this House by the honourable Member for Swindon South on 6th November.

That this House notes that the Fuel Poverty Advisory Group has said that current programmes to deal with fuel poverty need to be increased by at least 50 per cent. if Government objectives are to be met; notes also that emissions of carbon dioxide have increased; believes that to reduce...

That this House notes that domestic combined heat and power units are an efficient way of reducing household emissions of carbon dioxide, that they reduce fuel bills and that, as stated in paragraph 4.65 of the Government's fuel Poverty Strategy (November 2001) they have considerable potential to reduce fuel poverty; and supports the Reduction of Value Added Tax on Domestic Combined Heat and Power Units Bill which, if enacted, would reduce value added tax on their supply and installation to five per cent.

That this House notes that domestic combined heat and power units are an efficient way of reducing household emissions of carbon dioxide, that they reduce fuel bills and that, as stated in paragraph 4.65 of the Government's fuel Poverty Strategy (November 2001) they have considerable potential to reduce fuel poverty;...

That this House notes with concern that supermarkets are permitted to sell items of hot food, which are available to consumers as suitable for immediate consumption, at zero-rated VAT, while small shops selling hot food, such as fish and chips, have to charge 17.5 per cent. VAT on what they sell; is further concerned that this additional charge is extremely detrimental to the many smaller hot food outlets across the country, in putting them at a disadvantage compared with the large supermarket chains, and also to consumers in rural areas who may not have the option of going to a supermarket and thereby paying less for hot food under current arrangements; and calls on the Government to create a level playing field for supermarkets and small shops.

That this House notes with concern that supermarkets are permitted to sell items of hot food, which are available to consumers as suitable for immediate consumption, at zero-rated VAT, while small shops selling hot food, such as fish and chips, have to charge 17.5 per cent. VAT on what they...

That this House condemns the Government for its decision not to exempt commemorative headstones for graves from VAT, in contrast to all other services provided by an undertaker in connection with a burial or cremation; believes this to be a decision which takes advantage of people at their lowest time; and urges the Government to reconsider and lighten the heavy financial burden placed on people at a vulnerable time.

That this House condemns the Government for its decision not to exempt commemorative headstones for graves from VAT, in contrast to all other services provided by an undertaker in connection with a burial or cremation; believes this to be a decision which takes advantage of people at their lowest time;...

That this House congratulates Macmillan Cancer Relief on its powerful exhibitions in the Upper Waiting Hall during the week beginning 3rd December; supports Macmillan's important work to ensure that, right from the start, when cancer is first diagnosed, and throughout the experience, people affected by cancer have both the expert care and the practical and emotional support they really need; applauds the numerous innovative ways in which Macmillan seeks to realise this vision, including through more than 2,000 Macmillan nurses, over 300 Macmillan specialist consultants and doctors, CancerVOICES to ensure the cancer service user's voice is heard in service development; over ??5 million in patient grants to almost 20,000 people in 2000, with most cheques sent within three days of receipt of grant application; extensive information and support services, including an information line that helped 23,000 people in 2000; and a programme of building projects for the NHS that in 2000 alone totalled ??5.2 million; notes with concern that Macmillan and cancer patients are currently penalised for this unique charitable contribution to the tune of approximately ??1 million per annum in irrecoverable VAT; further notes with alarm that no action has yet been taken to address this unjust anomaly; appreciates the deep debt of gratitude Macmillan owes honourable Members from all parties for their kind support of Macmillan appeals and initiatives in their constituency and nationally; and calls on the Department of Health and Her Majesty's Treasury to agree at the earliest opportunity a just, joined-up and sustainable solution that will end Macmillan's ??1 million bill for irrecoverable VAT on building costs and release funds which could otherwise fund 30 additional Macmillan nurses.

That this House congratulates Macmillan Cancer Relief on its powerful exhibitions in the Upper Waiting Hall during the week beginning 3rd December; supports Macmillan's important work to ensure that, right from the start, when cancer is first diagnosed, and throughout the experience, people affected by cancer have both the expert...

That this House welcomes the Chancellor's announcement in the Budget that VAT on residential conversions will be reduced to 5 per cent., but understands that this will affect only 1,000 social housing properties each year; notes that reducing VAT to 5 per cent. for all works to existing social housing would cost around ??140m; further notes the National Housing Federation's estimates that the increased tax-yield from stimulating construction industry activity would bring the net cost to Government to less than half this figure; believes that a 5 per cent. VAT rate for works to existing social housing would help to achieve the Government's stated aim of bringing all social housing to a decent standard by 2010; and urges the Chancellor to include this measure, which is permitted under the Sixth EU VAT Directive, in his Pre-Budget Report and the Spring Budget statement.

That this House welcomes the Chancellor's announcement in the Budget that VAT on residential conversions will be reduced to 5 per cent., but understands that this will affect only 1,000 social housing properties each year; notes that reducing VAT to 5 per cent. for all works to existing social housing...

That this House congratulates the initiative of the noble Baroness Lady Flather, the Right honourable and noble Lord Weatherill and the noble Viscount Slim, with all party support, to erect Memorial Gates on Constitution Hill to recognise the enormous contributions and sacrifices made in both World Wars by the peoples of the Indian Sub-Continent, Africa and the Caribbean; notes that Her Majesty, Queen Elizabeth the Queen Mother, has graciously consented to lay the foundation stone of the Memorial Gates on 1st August; is concerned that the Commissioners of HM Customs and Excise propose to levy value added tax of upwards of ??250,000 on the construction costs of the gates and that this will delay considerably the completion of this proud symbol of our gratitude to these brave people; and calls upon Her Majesty's Government to relieve the Memorial Gates Trust of this unjust burden.

That this House congratulates the initiative of the noble Baroness Lady Flather, the Right honourable and noble Lord Weatherill and the noble Viscount Slim, with all party support, to erect Memorial Gates on Constitution Hill to recognise the enormous contributions and sacrifices made in both World Wars by the peoples...

That this House recognises the work of the 1,800 almshouse charities in the United Kingdom and their provision of some 32,000 homes for mainly older people and those in social need; realises that almshouse charities depend upon permanent endowment income; deplores the burden of VAT on repairs and improvements to properties provided by charities to house those in need; and calls upon the Chancellor of the Exchequer to introduce the exemption of VAT on repairs and improvements to properties owned by these charities.

That this House recognises the work of the 1,800 almshouse charities in the United Kingdom and their provision of some 32,000 homes for mainly older people and those in social need; realises that almshouse charities depend upon permanent endowment income; deplores the burden of VAT on repairs and improvements to...

That this House welcomes the proposal announced in the Budget to lower VAT on women's sanitary products to 5 per cent. from 1st January 2001; agrees that women's sanitary products are not luxury consumer products; notes that continence products also classify as sanitary products and are not luxury consumer products; and calls on Her Majesty's Government to ensure that their definition of sanitary products will allow for the lowering of VAT to 5 per cent. on continence products, which are required, according to Government estimates in Good Practice in Continence Services, by up to 20 per cent. of the female population under 65 years, 40 per cent. of women aged over 65 years and between 7 to 10 per cent. of men aged over 65 years.

That this House welcomes the proposal announced in the Budget to lower VAT on women's sanitary products to 5 per cent. from 1st January 2001; agrees that women's sanitary products are not luxury consumer products; notes that continence products also classify as sanitary products and are not luxury consumer products;...