HC Deb 14 March 1995 vol 256 c466W
Mr. Burden

To ask the Chancellor of the Exchequer what consideration he has given to changing the rate of VAT on repairs to churches.

Mr. Heathcoat-Amory

Repairs to all buildings, including churches, have been liable to the standard rate of VAT since 1973. The Government are opposed to further reduced rates as a matter of principle. The introduction of any zero rates, or reduced rates in this area, would also contravene the EC sixth VAT directive.