HL Deb 01 July 2003 vol 650 c74WA
Lord Freyberg

asked Her Majesty's Government:

Whether they support English Heritage's campaign for a 5 per cent flat rate of VAT on all building work whether new build or repair and maintenance to existing building. [HL3563]

Lord McIntosh of Haringey

The Government have no plans to remove the zero rates of VAT on the construction of new housing, residential buildings and charity buildings, so have not accepted the case for a 5 per cent rate of VAT on all building work. However, the Government will carefully consider the representations from English Heritage and other bodies for a reduced rate on all building repair work in the context of the upcoming European Commission review of the reduced rates provisions in EC VAT law.