CHURCHES AND HISTORIC BUILDINGS: VAT ON REPAIRS

HL Deb 19 January 1995 vol 560 cc59-60WA

The Lord Bishop of Norwich

asked Her Majesty's Government:

What was the total amount of VAT paid in 1993 in respect of (a) repairs to parish churches in England and (b) repairs to historic buildings in England, other than parish churches.

Lord Henley

This information is not available.

Repairs to all buildings have been liable to the standard rate of VAT since 1973. The VAT paid on repairs is charged by registered builders, who periodically declare to Customs the total VAT charged by them to all their customers without further analysis.