§ 20. Mr. Heddleasked the Chancellor of the Exchequer what representations he has received from the construction industry of value added tax on refurbishment of listed buildings.
§ Mr. HayhoeThere have been many representations about the effect of VAT on listed buildings. My hon. Friend's question uses the word 'refurbishment'; that word implies a major repair content which, of course, has always been liable to VAT. As I announced in Committee on the Finance Bill, the Government are considering the scope of an amendment to relieve structural alteration work to listed buildings.