That this House believes that sanitary products should be classed in the category of essential to the family budget, just as food, children's clothing and books already are, and that, like such products, they should be classed as VAT-free under the EC Sixth Directive; notes that Britain currently has one of Europe's highest rates of VAT on sanitary products and that 15 million British women spend in excess of ??300 million a year on products that are necessary to personal hygiene; further notes that removing VAT from sanitary products would only cost the Treasury one penny a year for every women in the country using them; calls on the Government to reduce the VAT on sanitary products to the EU minimum of five per cent.; and asks the Government to support a change in the European law so that such products can be zero-rated.

That this House believes that sanitary products should be classed in the category of essential to the family budget, just as food, children's clothing and books already are, and that, like such products, they should be classed as VAT-free under the EC Sixth Directive; notes that Britain currently has one...

That this House believes that sanitary products should be classed in the category of essential to the family budget, just as food, children's clothing and books already are, and that, like such products, they should be classed as VAT-free under the EC Sixth Directive; notes that Britain currently has one of Europe's highest rates of VAT on sanitary products and that 15 million British women spend in excess of ??300 million a year on products that are necessary to personal hygiene; further notes that removing VAT from sanitary products would only cost the Treasury one penny a year for every women in the country using them; calls on the Government to reduce the VAT on sanitary products to the EU minimum of five per cent.; and asks the Government to support a change in the European law so that such products can be zero-rated.

That this House believes that sanitary products should be classed in the category of essential to the family budget, just as food, children's clothing and books already are, and that, like such products, they should be classed as VAT-free under the EC Sixth Directive; notes that Britain currently has one...

That this House notes with dismay that the United Kingdom has a higher death toll from cold-related illnesses than any other nation and that a major factor is poorly insulated houses; and therefore calls for a reduction in VAT on insulation and energy efficiency equipment and a massive increase in the programme for upgrading the energy efficiency of homes occupied by those on low incomes.

That this House notes with dismay that the United Kingdom has a higher death toll from cold-related illnesses than any other nation and that a major factor is poorly insulated houses; and therefore calls for a reduction in VAT on insulation and energy efficiency equipment and a massive increase in...

That this House believes that sanitary products should be classed in the category of 'essential to the family budget', just as food, children's clothing and books already are, and that, like such products, they should be classed as VAT-free under the EC Sixth Directive; notes that Britain currently has one of Europe's highest rates of VAT on sanitary products and that 15 million British women spend in excess of ??300 million a year on products that are necessary to personal hygiene; further notes that removing VAT from sanitary products would only cost the Treasury 1p a year for every woman in the country using them; calls on the Government to reduce the VAT on sanitary products to the EU minimum of five per cent; and ask the Government to support a change in the European law so that such products can be zero-rated.

That this House believes that sanitary products should be classed in the category of 'essential to the family budget', just as food, children's clothing and books already are, and that, like such products, they should be classed as VAT-free under the EC Sixth Directive; notes that Britain currently has one...

That this House notes that in the 1994-95 Parliamentary Session some 240 Labour honourable Members signed EDM 1150, which called for VAT on energy-saving materials to be reduced to 8 per cent.; also notes that in February 1996, during the debate in the House on the Report Stage of the Finance Bill, the entire Parliamentary Labour Party, including the Front Bench, voted for an amendment to the Bill which would have reduced VAT on energy-saving materialsto 8 per cent.; further notes that this year the Labour Front Bench decided not to support an amendment to the current Finance Bill which would reduce VAT on energy-saving materials to 8 per cent. but instead has tabled an alternative amendment calling for a report on the subject; notes also that some 20 Labour honourable Members have, at the insistence of the Labour Whips, withdrawn their names from amendments to the current Finance Bill which would reduce VAT on energy-saving materials to 8 per cent.; and therefore expresses its belief that this shows that the Labour Party is in a state of confusion and that it cannot be trusted on tax and environmental matters.

That this House notes that in the 1994-95 Parliamentary Session some 240 Labour honourable Members signed EDM 1150, which called for VAT on energy-saving materials to be reduced to 8 per cent.; also notes that in February 1996, during the debate in the House on the Report Stage of the...

That this House notes with concern the impact on small businesses, pension funds, charities, NHS trusts and businesses generally of the Government's recently announced decision to introduce a three year limit on repayment to the taxpayer of overpaid VAT compared to a six year limit for the Exchequer; and, in view of the doubtful legality of the proposals, calls on the Government to enter a dialogue with businesses and others to ensure that an equitable and legal alternative position can be agreed which does not discriminate unfairly against the taxpayer.

That this House notes with concern the impact on small businesses, pension funds, charities, NHS trusts and businesses generally of the Government's recently announced decision to introduce a three year limit on repayment to the taxpayer of overpaid VAT compared to a six year limit for the Exchequer; and, in...

That this House welcomes the introduction of the Energy Saving Materials (Rate of Value Added Tax) Bill by a cross- party group of honourable Members on 11th January; notes that the Bill will reduce the level of VAT payable on energy saving materials to 8 per cent. and that this is the same amount of VAT payable on fuel bills; agrees with the view of the former Chancellor of the Exchequer, the Right honourable Member for Kingston-upon-Thames, that a higher level of VAT on energy saving than that existing on energy use 'makes a nonsense of any attempt to use the tax system to improve the environment'; and hopes that the House will find the time to enable the Bill to become law.

That this House welcomes the introduction of the Energy Saving Materials (Rate of Value Added Tax) Bill by a cross- party group of honourable Members on 11th January; notes that the Bill will reduce the level of VAT payable on energy saving materials to 8 per cent. and that this...