Education and Skills Funding Agency

HM Treasury written question – answered on 13th July 2017.

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Photo of Justin Tomlinson Justin Tomlinson Conservative, North Swindon

To ask Mr Chancellor of the Exchequer, if he will make it his policy to remove the 10-year restriction on the community use of facilities partly or wholly funded by the Education and Skills Funding Agency.

Photo of Andrew Jones Andrew Jones The Exchequer Secretary

The 10-year restriction on community use activity, including community use that comprises business activity, is in place to avoid misuse of the zero rate of VAT which can be applied to the construction of buildings used for charities’ non-business activity. There are no plans to remove this restriction.

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