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Buildings: VAT

Question for Treasury

UIN 114942, tabled on 12 November 2020

To ask the Chancellor of the Exchequer, what plans he has to reduce VAT on essential repairs to pre-1919 properties.

Answered on

17 November 2020

There was previously a zero rate of VAT on restorative work to listed and historic buildings. However, the relief was mainly being used to carry out extension work, which was contrary to the intent of the legislation to preserve heritage, and was removed following consultation in 2012.

The Government has no current plans to change the VAT treatment of restorative construction work on listed and historic buildings.

Answered by

Treasury
Named day
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