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VAT: Listed Buildings

Treasury written question – answered on 15th October 2012.

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Photo of David Morris David Morris Conservative, Morecambe and Lunesdale

To ask the Chancellor of the Exchequer whether his Department has considered removing full rate VAT on alterations to listed buildings with listed building planning consent; and if he will make a statement.

Photo of David Gauke David Gauke The Exchequer Secretary

VAT at the standard rate will be payable on alterations to listed buildings from 1 October 2012. Under transitional arrangements which form part of the legislation, projects will continue to benefit from the zero rate until 30 September 2015 in cases where listed building consent had been applied for before Budget day. The legislation for the removal of the zero rate has only recently been enacted, and so the Treasury has not considered repealing it.

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