Exemption from Value Added Tax (Miscellaneous Provisions) Bill

Key Points

• Proposes VAT exemption for goods or services that support the environment, health and safety, education, or charitable aims.
• Could cover items such as eco-friendly products, safety equipment, educational materials, and charitable services.
• A Private Member's Bill introduced in the Commons by Sir Christopher Chope; currently at the second reading.
• If enacted, would reduce VAT on these items but would need passage through Parliament to become law, with potential implications for VAT revenue.
• The bill spans policy areas including environment, health and safety, education, and charitable activity.

Progress

The bill is at the second reading in the House of Commons. If it progresses, it would move to committee stage and then later readings before possible passage.