HC Deb 18 February 1982 vol 18 c182W
Mr. Bendall

asked the Chancellor of the Exchequer if, when circumstances permit, he will re-examine the possibility of exempting from value added tax the cost of restoration and maintenance of historic buildings.

Mr. Bruce-Gardyne

Such work have been liable to the standard rate of VAT since the tax was introduced. But this and all other aspects of the coverage of VAT are kept under review.

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