§ Mr. Spring
To ask the Secretary of State for Culture, Media and Sport what recent representations he has received regarding VAT on work on listed buildings; and if he will make a statement. 
§ Mr. Alan Howarth
In the year to 26 October 1999, this Department received 13 representations from organisations and individuals on the subject of VAT on work to listed buildings.
Responsibility for VAT rests with HM Treasury. There is no provision in current EC law to apply a reduced rate to all listed buildings.