Universities: Conservation
House of Lords

Baroness Deech (Crossbench)
To ask Her Majesty's Government what research has been undertaken to evaluate the impact on universities of the removal of the zero rate of VAT for alterations to protected buildings; and what assessment they have made of the increased cost of looking after the heritage of university listed buildings and ensuring that they are fit for purpose in the 21st century.

Baroness Wilcox (Parliamentary Under Secretary of State, Business, Innovation and Skills; Conservative)
The department has not undertaken research to evaluate the impact on universities of the removal of the zero rate of VAT for alterations to protected buildings.
Universities are responsible for a wide variety of buildings, including many that are listed, and so play a significant role in heritage conservation. The maintenance and operation of university buildings are a matter for individual universities which fund their infrastructure from operating surpluses, government grants, loans, property disposals and donations.
