Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what steps his Department is taking to support charities undertaking building works through the tax system.

The Government recognises the vitally important work the charity sector does in the UK, which is why we currently provide tax relief to charities and donors worth over £5 billion per year. This includes over £1.3 billion for Gift Aid alone and a zero rate of VAT for the construction of buildings used for relevant charitable purposes. The zero rate means that charities do not pay tax on the construction of new buildings or services closely connected to the construction of a new building.