§ Lord Kennetasked Her Majesty's Government:
Whether they will now answer Lord Kennet's recent letter to Lord Mackay of Ardbrecknish, in response to the latter's claim that while zero-rated VAT on alterations to listed buildings contributed to their long-term usability, zero-rating on repairs to them would have no such effect, asking him to review the logic of these claims; and whether Lord Mackay's recent remarks (H.L. Deb., 19 October, col. 822) indicate that progress is being made towards answering his letter.
§ The Minister of State, Department of Social Security (Lord Mackay of Ardbrecknish)My reply on 4 October to the noble Lord's letter agreed that repairs are obviously conducive to the conservation of listed buildings but emphasised that the Government have no plans to change the current position whereby repairs to listed buildings are liable to VAT at the standard rate.