Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will publish a policy to disregard VAT for the construction of budlings for the public benefit and services by charities.

The Government maintains a zero rate of VAT for the construction of new buildings that will be used solely for a relevant charitable purpose.

Information on the definition of a relevant charitable purpose for the purpose of the zero rate of VAT can be found here: https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708