§ Mr. WalterTo ask the Chancellor of the Exchequer if he will make a statement on the impact of the charging of VAT on the material costs and fees associated with the development of private nursing homes. [83403]
§ John HealeyThere is no VAT on the construction of a new nursing home because it is zero-rated. In contrast, extensions and other works to existing homes are subject to the standard rate of VAT, other than approved alterations to nursing homes in listed buildings which are zero-rated.