HC Deb 26 March 1984 vol 57 c55W
Mr. Deakins

asked the Chancellor of the Exchequer if he intends additions to buildings to be subject to value added tax following his Budget proposals.

Mr. Hayhoe

Any work done to an existing building, or to its fixtures or equipment, will be liable to VAT at the standard rate from 1 June 1984. This will include conversion, reconstruction, alteration and enlargement.

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