§ Miss McIntosh
To ask the Chancellor of the Exchequer what legal advice he has received on the application of a derogation under the 6 VAT Directive to exempt church repairs from VAT or allow a lower rate of VAT on such repairs. 
§ Dawn Primarolo
Derogations are normally permitted only to simplify the procedure for charging VAT or to prevent tax evasion or avoidance. It would therefore be inappropriate to seek a derogation for church repairs. EC law does not permit an exemption or a reduced rate for church repairs.