To ask the Secretary of State for Digital, Culture, Media and Sport, what discussions he has had with the Chancellor of the Exchequer on cutting VAT on the repair and maintenance of listed buildings.

My officials are in contact with Her Majesty's Treasury regarding cutting VAT to repairs and maintenance to Listed Buildings. I understand that many in the heritage sector regard the current system as a negative incentive to demolish existing buildings entirely and start again. As with all tax matters, this is something which HMT keeps under regular review. My officials and I will continue to engage with the heritage sector to build a robust evidence base and develop targeted interventions that might benefit listed buildings in this space.