SIR - Gordon Brown has a deadline until March 31 to cut the VAT on building repair and improvements from 17.5 per cent to 5 per cent. Last month, the 25 EU member states agreed to allow lower VAT rates on repair, maintenance and improvement work until 2010. While several countries already benefit from these lower rates, the UK has yet to introduce them. Cutting VAT would not only benefit millions of UK homeowners and businesses by getting rid of the cowboy traders, but would also help those who cannot afford vital repairs to their homes and would also help to bring England's 700,000 empty homes back into use.

If Gordon Brown doesn't act before March 31, he will lose the right to do so.

TONY EAVES,

Martin Hussingtree.