§ The Lord Bishop of Norwichasked Her Majesty's Government:
What was the total amount of VAT recoverable in 1993 (a) through repairs to parish churches in England; and (b) through repairs to historic buildings in England other than parish churches.
§ Lord HenleyThe information sought is not available.
However, parish churches are not normally liable to VAT registration and therefore it is unlikely that any VAT was recovered. Certain historic houses and cathedrals are registered for VAT and are able to reclaim VAT in proportion to their taxable supplies, but their VAT returns do not show this detail.