The International Covenant on Economic, Social and Cultural Rights into account the disproportionate effect on persons and families on low incomes regarding their ability to purchase food items and basic necessities (art. 11). 52. The Committee recommends that the State party, in its application of valueadded tax, take adequately into consideration the needs of persons and families on low incomes, including by applying a differentiated, lower value-added tax on food items and basic necessities. In this regard, the Committee recalls its statement on poverty and Covenant.29 Right to housing 53. The Committee is concerned about reports of prolonged efforts to reconstruct homes and businesses destroyed by the occupying Power, and that victims thereof go through lengthy periods of homelessness and absence of livelihoods. The Committee is also concerned about reports of forced evictions by the authorities in the Gaza Strip (art. 11). 54. The Committee recommends that the State party redouble its efforts, including by engaging with international partners, to ensure that persons whose houses and businesses are destroyed by the occupying Power are provided with adequate housing and support to maintain their livelihoods without any undue delay. The Committee also recommends that the State party ensure that evictions, when unavoidable, are carried out in accordance with due process of law, are preceded by consultations with the persons concerned and consideration of alternatives, are subject to appeal and result in adequate compensation or the provision of adequate alternative housing. In this regard, the Committee refers to its general comment No. 7 (1997) on forced evictions. Climate change adaptation 55. The Committee is concerned about the absence of a national adaptation plan for climate change and that the environmental consequences of climate change, including the degradation of arable land, droughts and lack of freshwater resources, have a considerable impact on the enjoyment of economic, social and cultural rights in the State party (art. 11). 56. The Committee recommends that the State party develop a national adaptation plan for climate change and take all adaption measures necessary to protect the environment and address environmental degradation, taking into account its effects on economic, social and cultural rights. This could, for example, take the form of crop rotations and agroforestry, water rationing and the expansion of drip-irrigation techniques. 29 E/C.12/2001/10. 35