Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending the provisions of Building and Construction VAT Notice 708 to include zero-rating for restorative construction works on listed buildings.

The zero rate of VAT on restorative work to listed buildings was removed in October 2012 following a consultation, which asked for views of individuals and businesses affected by the change. Evidence showed that at the time, the relief was mainly being used to carry out extension work which was contrary to the intent of the legislation to preserve heritage.

The Government has no current plans to change the VAT treatment of restorative construction work on listed buildings.