§ Mr. BurstowTo ask the Chancellor of the Exchequer if his Department will bring forward proposals to exempt from VAT, projects whereby voluntary organisations in the care sector extend their building in order to take on new partnership arrangements with a local authority. [60622]
§ John HealeyConstruction of new buildings and of annexes to existing buildings by charities, including those in the care sector, is already subject to a zero rate of VAT provided the building or annex is to be used for a relevant charitable purpose. The Government have no plans to extend VAT reliefs in this area.