Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of VAT relief for renovations to and rehabilitation of historic buildings including pre-1919 tenement properties in Glasgow.

The Government makes available a reduced rate of VAT at five per cent applicable for renovations of properties after a prolonged period without use and listed buildings that have been substantially reconstructed.

There are currently no plans to allow the VAT relief to all renovations of historic buildings.