That this House welcomes the Government's support for domestic energy efficiency and notes that to encourage energy efficiency loft and cavity insulation and boiler efficiency are subject to a five per cent. VAT rate; further notes that 20 per cent. of a house's energy is lost through windows, but that energy efficient window replacement is still subject to 17.5 per cent. VAT; and calls on the Government to encourage use of the most energy saving window products by changing their VAT rate to five per cent.

That this House welcomes the Government's support for domestic energy efficiency and notes that to encourage energy efficiency loft and cavity insulation and boiler efficiency are subject to a five per cent. VAT rate; further notes that 20 per cent. of a house's energy is lost through windows, but that...

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 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 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 recognises that climate change is one of the world's most significant environmental challenges, and that poor domestic energy efficiency is a key part of the problems; notes that 17.6 million UK households have inadequate loft insulation which means that an unnecessary 7.5 million tonnes of carbon dioxide are emitted into the atmosphere each year; expresses its concern that the full rate of VAT is payable on energy-saving materials at the point of sale and that a reduced rate of five per cent. only applies to people who have energy-saving materials professionally installed in their home; fears that the continuance of this anomaly provides a disincentive for people to install energy-saving materials themselves; and therefore urges the Government to secure the inclusion of energy-saving materials within the reduced rate provision in advance of the European Commission's 2003 review of VAT.

That this House recognises that climate change is one of the world's most significant environmental challenges, and that poor domestic energy efficiency is a key part of the problems; notes that 17.6 million UK households have inadequate loft insulation which means that an unnecessary 7.5 million tonnes of carbon dioxide...

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 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 believes that it is unfair that sixth form colleges have to pay value added tax when sixth forms in schools do not; considers that this places an unfair additional burden on sixth form colleges; and calls on the Government to amend the VAT regulations so that sixth form colleges are placed on the same financial footing as school sixth forms.

That this House believes that it is unfair that sixth form colleges have to pay value added tax when sixth forms in schools do not; considers that this places an unfair additional burden on sixth form colleges; and calls on the Government to amend the VAT regulations so that sixth...

That this House deplores the waste of 800,000 empty homes in England and Wales; notes that to build a new home on a greenfield site VAT is zero-rated, yet to remove a long standing empty home, builders are charged the full rate of 17.5 per cent.; calls on the Government to harmonize the VAT rates at 5 per cent. for new house building and the refurbishment of long standing empty homes; notes that placing these activities on a level playing field will provide the necessary incentive to the building industry and ensure a sustainable housing policy, which will help regenerate inner cities and protect the countryside; and further notes that the British Government Panel on Sustainable Development, the Civic Trust, the Campaign for the Protection of Rural England, the Chartered Institute of Housing, the Joseph Rowntree Foundation and the Empty Homes Agency are among the many organisations supporting this proposal.

That this House deplores the waste of 800,000 empty homes in England and Wales; notes that to build a new home on a greenfield site VAT is zero-rated, yet to remove a long standing empty home, builders are charged the full rate of 17.5 per cent.; calls on the Government...

That this House deplores the waste of 800,000 empty homes in England and Wales; notes that to build a new home on a greenfield site VAT is zero-rated, yet to renovate a long standing empty home, builders are charged the full rate of 17.5 per cent.; calls on the Government to harmonise the VAT rates at 5 per cent. for new house building and the refurbishment of long standing empty homes; notes that placing these activities on a level playing field will provide the necessary incentives to the building industry and ensure a sustainable housing policy, which will help regenerate inner cities and protect the countryside; and further notes that the British Government Panel on Sustainable Development, the Civic Trust, the Campaign for the Protection of Rural England, the Chartered Institute of Housing, the Joseph Rowntree Foundation and the Empty Homes Agency are among the many organisations supporting this proposal.

That this House deplores the waste of 800,000 empty homes in England and Wales; notes that to build a new home on a greenfield site VAT is zero-rated, yet to renovate a long standing empty home, builders are charged the full rate of 17.5 per cent.; calls on the Government...

That this House welcomes the Chancellor's announcement in his Budget that he will cut VAT on energy saving materials to 5 per cent. under existing grant schemes such as the home energy efficiency scheme; further welcomes his decision to explore with other European governments the possibility of a reduced VAT rate for a wider range of energy saving materials; and hopes that by the time of the Budget next year his discussions will have enabled the VAT reduction to apply to all energy saving materials.

That this House welcomes the Chancellor's announcement in his Budget that he will cut VAT on energy saving materials to 5 per cent. under existing grant schemes such as the home energy efficiency scheme; further welcomes his decision to explore with other European governments the possibility of a reduced VAT...