Treasury written question – answered on 17th November 2020.
To ask the Chancellor of the Exchequer, what plans he has to reduce VAT on essential repairs to pre-1919 properties.
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.
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