HC Deb 12 December 2002 vol 396 cc471-2W
Bob Russell

To ask the Chancellor of the Exchequer if he will reduce the level of VAT levied on works to buildings owned by charities. [85263]

John Healey

There is no VAT on the construction or purchase of new buildings that charities intend to use for residential or non-business purposes or as village halls. Long-standing formal agreements with our European partners do not enable us to introduce any new zero rates or a reduced rate of VAT for other works to existing non-residential buildings.