The Earl of Harrowbyasked Her Majesty's Government:
Why the services of an architect or surveyor are excluded from VAT zero rating in Schedule 8, Group 6 (Protected Buildings), Item 2 of the Value Added Tax Act 1994. [HL734]
§ Lord McIntosh of HaringeyOnly services performed in the course of the construction of a building are zero-rated. The services of architects and surveyors are not regarded as being directly connected to the actual construction of a building and are therefore excluded from zero-rating.