§ 33. Mr. David Heath
To ask the Chancellor of the Exchequer if he will make a statement on his policy with regard to VAT reclamation by parish councils on building projects undertaken by village hall committees. 
§ Dawn Primarolo
A parish council is not entitled to recover VAT incurred by a village hall committee. However, where a parish council owns, or is the sole trustee of, a hall and it incurs VAT in respect of works to the hall, this is normally recoverable. In addition, VAT may be recoverable where a parish council uses its own resources to undertake work to other halls.