HL Deb 03 March 1998 vol 586 c160WA
The Earl of Harrowby

asked 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 Haringey

Only 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.