That this House recognises that local restaurants and pubs are facing very challenging conditions in the current economy and are being put under further pressure by the rise of large supermarkets; notes that these businesses lie at the heart of their local communities, economically and socially; further notes that 13 EU member states, including the Republic of Ireland, have introduced a reduced rate of VAT within their tourism and hospitality sectors for hotels, restaurants and pubs and that such measures have had a positive impact; calls on the Chancellor of the Exchequer to introduce similar sector-specific VAT reduction measures to help businesses in the UK; and further recognises that such a move would encourage growth in the wider economy, support job creation and generate investment in local businesses.

That this House recognises that local restaurants and pubs are facing very challenging conditions in the current economy and are being put under further pressure by the rise of large supermarkets; notes that these businesses lie at the heart of their local communities, economically and socially; further notes that 13...

That this House recognises that static caravans and their associated industries make a significant contribution to the UK economy; notes that more than three million trips were made in owned caravans in 2010, contributing 334 million to UK tourism particularly in rural and coastal areas; further notes that UK static caravan manufacturers make more than 95 per cent of those sold in the UK and that more than 7,000 people work directly for manufacturers and suppliers in addition to 26,500 employed directly by holiday parks; believes that the sale of static caravans is an important element in the survival of holiday parks; further notes with concern that the Government estimates the imposition of VAT on static holiday caravans will reduce demand by 30 per cent; is concerned that such a tax would have a devastating effect on jobs, UK tourism, investment and growth; and therefore calls on the Government to reject plans for a static holiday caravan VAT change.

That this House recognises that static caravans and their associated industries make a significant contribution to the UK economy; notes that more than three million trips were made in owned caravans in 2010, contributing 334 million to UK tourism particularly in rural and coastal areas; further notes that UK static...

That this House believes the EU hospitality VAT rate of five per cent. for public houses should be applied in the UK; acknowledges that other European countries are already enjoying the benefit of the five per cent. VAT; and notes that beer duty has risen by26 per cent. since 2008 which has led to thousands of public house closures and job losses.

That this House believes the EU hospitality VAT rate of five per cent. for public houses should be applied in the UK; acknowledges that other European countries are already enjoying the benefit of the five per cent. VAT; and notes that beer duty has risen by26 per cent. since 2008...

That this House regrets the announcement made in the Budget that value added tax (VAT) will be raised to 20 per cent. in January of next year; agrees with the statement made by the Deputy Leader of the Liberal Democrat Party, the hon. Member for Bermondsey and Old Southwark that `VAT is the most regressive form of tax, which penalises the poor at the same rate as the rich'; further agrees with the leader of the Welsh Liberal Democrats, the hon. Member for Brecon and Radnorshire, who described VAT as `a very regressive tax that falls most heavily on the poorest in society'; and calls on the Chancellor immediately to reverse the proposed rise in order to protect those on the lowest incomes.

That this House regrets the announcement made in the Budget that value added tax (VAT) will be raised to 20 per cent. in January of next year; agrees with the statement made by the Deputy Leader of the Liberal Democrat Party, the hon. Member for Bermondsey and Old Southwark that...

That this House notes that section 96 of the Finance Act 2001 introduced a reduced rate of five per cent. value added tax for children's car seats; further notes that HM Revenue and Customs (HMRC) currently interpret this section to exclude fixed-base safety seats, which are increasingly the norm; recognises that 2006 legislation made it compulsory for all new models of cars to have ISOFIX points, the worldwide standard for installing children's car seats; regrets that HMRC is imposing a 17.5 per cent. value added tax rate on the new bases, which are an integral part of the easier to fit and safer children's car seats; wants the scope or interpretation of section 96 to be reviewed to keep pace with technological and legislative advances; and urges Treasury Ministers to take appropriate steps.

That this House notes that section 96 of the Finance Act 2001 introduced a reduced rate of five per cent. value added tax for children's car seats; further notes that HM Revenue and Customs (HMRC) currently interpret this section to exclude fixed-base safety seats, which are increasingly the norm; recognises...

That this House notes that Scottish Power has announced average price increases for its electricity customers of 14 per cent. and for its gas customers of 15 per cent.; further notes that this decision follows similar above-inflation price increases by Npower, EDF Energy and British Gas; recognises that in light of such increases more must be done to make homes as energy efficient as possible to address rising fuel poverty in the UK; welcomes Energy Action Scotland's `VAT for Warm Homes' campaign and its recommendation that the Treasury uses the estimated ??175 million of additional VAT raised through energy price increases to give extra funding for Government programmes that provide insulation and efficient central heating systems to vulnerable households; and calls on the Government to support this campaign.

That this House notes that Scottish Power has announced average price increases for its electricity customers of 14 per cent. and for its gas customers of 15 per cent.; further notes that this decision follows similar above-inflation price increases by Npower, EDF Energy and British Gas; recognises that in light...

That this House recognises the need for greater focus on preventative health care and that skin cancer cases in the UK have more than doubled in the last 20 years with 60,000 people diagnosed and 1,700 deaths each year from melanoma; further notes that children are particularly at risk with around 80 per cent. of exposure to the sun before the age of 21 years and sunburn in childhood being a major factor in an adult's chances of getting skin cancer; therefore calls on the Government to take the financially prudent and caring approach of reclassifying suncare products as essential health care items for VAT purposes; and congratulates the Institute of Cancer Research and other bodies which have promoted skin awareness campaigns to remove VAT from suncare products.

That this House recognises the need for greater focus on preventative health care and that skin cancer cases in the UK have more than doubled in the last 20 years with 60,000 people diagnosed and 1,700 deaths each year from melanoma; further notes that children are particularly at risk with...

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 takes careful note of the logic professed by successive governments over the past 25 years to the long-running fiscal sore of irrecoverable VAT and its consequential impact on the work of charities; notes with equal care that the common and oft-recited rebuttal to successive pleas for regulatory change has been to pray in aid the specious justification that `there are something like 250,000 charities and a general exemption for all of those would produce astronomic costs'; further notes with a measure of restrained anger and impatience that some charities such as the Royal National Lifeboat Institution (RNLI) and other search and rescue agencies, staffed as they are by well-trained and highly skilled volunteers, invariably operating in conditions that are by definition extremely hazardous, save lives frequently by the very act of putting their own in mortal danger; and calls upon the Government for this reason if for no other to take this previously neglected aspect into account as a component of a further review of this issue so as to redress the circumstances which can cost the RNLI the loss of their cash as well as their crews.

That this House takes careful note of the logic professed by successive governments over the past 25 years to the long-running fiscal sore of irrecoverable VAT and its consequential impact on the work of charities; notes with equal care that the common and oft-recited rebuttal to successive pleas for regulatory...

That this House notes that VAT on fresh fruit juice is charged at the same rate as that payable on soft drinks such as lemonade, other fizzy drinks and diluting squashes, many of which are high in sugar or artificial sweeteners, colouring and other additives; recognises the comments of European Commissioner L??szl?? Kov??cs that the rate of VAT which could be applied to fresh fruit juices in the UK under the Sixth VAT Directive is a reduced rate of five per cent; and calls on the Government to investigate the possible benefits of reducing VAT on fresh fruit juice to encourage children in particular to choose to drink fresh fruit juice rather than other less healthy drinks.

That this House notes that VAT on fresh fruit juice is charged at the same rate as that payable on soft drinks such as lemonade, other fizzy drinks and diluting squashes, many of which are high in sugar or artificial sweeteners, colouring and other additives; recognises the comments of European...

That this House notes with concern the estimated ??80 million or more of VAT lost to HM Treasury each year as a result of the use by major retailers in the UK and elsewhere of the Channel Islands as a location for selling CDs and DVDs ordered on the internet and previously imported into those locations from the UK for the specific purpose of returning them to customers in the UK without VAT being charged; believes that this practice undermines the credibility of the UK's VAT system, and the viability of the UK's independent music stores, all of whom are accountable for VAT on the sales that they make, threatens the livelihoods of the several thousand people who work in those stores and creates an environment in which compliance with the taxation laws of the UK is seen as an optional exercise; and calls on HM Treasury to take the necessary steps to curtail this activity, including making application to the European Union to reduce the value of goods which may be imported without VAT being charged to ??7 from the current limit of ??18.

That this House notes with concern the estimated ??80 million or more of VAT lost to HM Treasury each year as a result of the use by major retailers in the UK and elsewhere of the Channel Islands as a location for selling CDs and DVDs ordered on the internet...

That this House notes that the Government has the right until 31st March to propose a reduced rate of VAT for domestic building work; supports the Government in its drive to improve the quality of domestic building work through the TrustMark initiative; and urges the Government to support the TrustMark by reducing the rate of VAT on domestic building work to five per cent., thereby depriving rogue builders of their commercial advantage.

That this House notes that the Government has the right until 31st March to propose a reduced rate of VAT for domestic building work; supports the Government in its drive to improve the quality of domestic building work through the TrustMark initiative; and urges the Government to support the TrustMark...

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 times; and urges the Government to reconsider and to 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 times; 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 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 crippling financial burdens 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 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 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 that 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 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 crippling financial burdens 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 that statement in the Treasury Cross Cutting Review into the Role of the Voluntary and Community Sector in Service Delivery...

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 calls for an end to the tax concessions received by the aviation industry through tax-free fuel and an exemption from VAT; believes that these tax concessions are regressive, bringing most benefit to higher income earners who account for 75 per cent. of trips on budget airlines; and calls on the Government to provide a breakdown of the social class of UK air passengers over the last three years.

That this House calls for an end to the tax concessions received by the aviation industry through tax-free fuel and an exemption from VAT; believes that these tax concessions are regressive, bringing most benefit to higher income earners who account for 75 per cent. of trips on budget airlines; and...