VAT on Building Works

HC Deb 29 November 1994 vol 250 c609W

Mr. Nigel Jones

To ask the Chancellor of the Exchequer what plans he has to reduce or remove VAT on building works to(a) listed buildings and (b) buildings in conservation areas.

Mr. Heathcoat-Amory

I have no plans to reduce or remove VAT on building works to listed buildings or buildings in conservation areas.

VAT has been applied at the standard rate to the repair, restoration and maintenance of all buildings since 1973. VAT zero-rating is permitted only for approved alterations to listed buildings.