John Howell
Main Page: John Howell (Conservative - Henley)Department Debates - View all John Howell's debates with the HM Treasury
(4 years, 8 months ago)
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I beg to move,
That this House has considered VAT on listed properties.
It is a pleasure, as ever, to serve under your chairmanship, Sir Christopher. I apologise again to the Minister, whom I seem to drag to Westminster Hall on a fairly regular basis on tax issues. This debate is about VAT on listed properties, which come in all shapes and sizes. They can be modest country cottages, terraced houses, farmhouses and former industrial buildings being brought into some other type of use. They are spread across the entire UK.
To that list, I add churches, which are also listed buildings. Does my hon. Friend think that the grant scheme is adequate and properly replaces VAT in the way that it is carried out?
The listed places of worship grant scheme has been in place since 2001. It has been taken up by 89% of churches; one third take up the scheme every year; and most churches, over the cycle, have used it six times. It is working quite well, but obviously it is not as clean as a pure exemption. I will come on to analyse that further.
Listed properties are owned by the normal cross-section of the population. The beautiful town of Sandwich in my constituency is home to more listed properties than any other town in the country. It is one of the best-preserved medieval towns in England. I want to do everything I can to help to preserve it and the other great medieval towns across our country.