HC Deb 26 April 1984 vol 58 cc607-8W
Dr. Glyn

asked the Chancellor of the Exchequer if he will assess the effect of the proposals in the Finance Bill with regard to value added tax on construction as they affect listed buildings.

Mr. Hayhoe

Repair and maintenance work to listed buildings, which is what is needed to keep them in a good state, has always been liable to VAT at the standard rate. The withdrawal of the relief for other work to existing buildings must be seen in that context.