Village Halls

HC Deb 24 March 1999 vol 328 cc261-2W

Mr. Whittingdale

To ask the Chancellor of the Exchequer what his policy is on the charging of VAT on repairs and improvements to village halls; and if he will make a statement. [78288]

Dawn Primarolo

There is no scope for VAT relief on Village halls under the EC Sixth VAT Directive. Therefore their repair and maintenance is subject to VAT at the standard rate.