§ Lynne Jones
To ask the Chancellor of the Exchequer if he will make it his policy to interpret VAT regulations so that zero-rating of aids and adaptation works is applied to non-charitable housing associations.
§ Mr. Boateng
The zero-rate for aids and adaptation works is available only to disabled people, charities and housing associations that choose to operate as charities. The UK's ability to extend zero rates is limited by EU agreements.