WRITTEN QUESTION E-3790/00 by Charles Tannock (PPE-DE) to the Commission. Value Added Tax rates for the repair of buildings.
Date: 2000-12-07
Institutions: European Parliament, Provisional data
Subjects: VAT, VAT rate, improvement of housing, subsidised housing, tax exemption, tax harmonisation, tax relief

3.7.2001

EN

Official Journal of the European Communities

C 187 E/51

(2001/C 187 E/054)

WRITTEN QUESTION E-3790/00

by Charles Tannock (PPE-DE) to the Commission

Subject: Value Added Tax rates for the repair of buildings

(7 December 2000)

Does the Commission believe it is desirable that pressure for new housing should be met, wherever
possible, through modification or renovation of existing housing stock rather than through the construc-
tion of new housing on virgin greenfield sites, and is it prepared to accede to Gordon Brown(cid:146)s request to
reduce VAT to 5 per cent on converting properties into multiple dwellings and to allow any EU
government which so desires to introduce a zero rate of VAT on renovation of existing building stock in
order to encourage conservation and protection of the countryside?

Answer given by Mr Bolkestein on behalf of the Commission

(1 February 2001)

The situation under current Community VAT legislation is that category 9 of Annex H of the 6th VAT
Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States
relating to turnover taxes (cid:129) Common system of value added tax: uniform basis of assessment (1) covers the
(cid:145)supply, construction, renovation and alteration of housing provided as part of social policy(cid:146). Member
States may therefore apply a reduced VAT rate of not less than 5 % to these services. Any repairs or
modifications to housing stock which does not fall within this definition attracts the standard rate of VAT.

As far as zero rating is concerned, only those Member States which applied a zero rate of VAT on
1 January 1991 are permitted to maintain this rate for a transitional period. It is therefore not possible,
under current Community law, to introduce a new zero rate.

(1) OJ L 145, 13.6.1977. Directive as last amended by Council Directive 2000/65/CE of 17 October 2000 (OJ L 269,

21.10.2000).

(2001/C 187 E/055)

WRITTEN QUESTION E-3792/00

by Graham Watson (ELDR) to the Commission

(7 December 2000)

Subject: Public health considerations and French beef

Has either the Scientific Veterinary Committee or the Veterinary Standing Committee considered whether
French beef poses a threat to public health? Is so, what are their conclusions?

Answer given by Mr Byrne on behalf of the Commission

(16 March 2001)

The question of the safety of cattle meat in general has been addressed in several opinions of the
Commission(cid:146)s independent Scientific Steering Committee (SSC). The safety of meat is of primary concern
for the Commission and extensive measures have been put in place to safeguard public health in the
Member States, including in France. A number of issues arising from measures introduced in France, or in
relation to measures introduced in other Member States relative to French beef, were addressed by the SSC
at its meeting of 27/28 November 2000.