Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment the Government has made of the potential merits of introducing a VAT exemption for goods and services required for the (a) repair, (b) maintenance and (c) renovation of Grade II listed buildings used for (i) community and (ii) religious events after the UK leaves the EU.

EU VAT rules do not allow the introduction of a reduced rate or exemption for goods and services supplied exclusively for the repair, maintenance and renovations of Grade II listed buildings used for community and religious events. While the UK remains a member of the EU, we will continue to abide by our rights and obligations.

Our future relationship with the EU, including on VAT, is subject to negotiation. Any future decisions on VAT will continue to be taken in line with the normal Budget process.