Listed Buildings: VAT

HM Treasury written question – answered on 15th January 2015.

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Photo of Dominic Raab Dominic Raab Conservative, Esher and Walton

To ask Mr Chancellor of the Exchequer, how much revenue has (a) accrued and (b) he expects will accrue as a result of the measures taken in 2012 to extend VAT to alterations to listed buildings.

Photo of David Gauke David Gauke The Financial Secretary to the Treasury

Data is not available on the VAT accrued from alterations to listed buildings as this is not itemised separately on VAT returns.

At Budget 2012, estimates of the Exchequer impact were published in the relevant Tax Impact and Information Note (TIIN):

http://www.hmrc.gov.uk/budget2012/tiin-4806.pdf

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