VAT RATES ON DOUBLE GLAZED WINDOWS

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.