Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what the annual cost to the Exchequer would be of reducing the rate of VAT on repairs to, and maintenance of, listed buildings from 20 per cent to five per cent.

No official estimate has been made of the full Exchequer effect of reducing VAT on repairs to and maintenance of listed buildings from 20 per cent to 5 per cent.

No estimate has been made of the revenue accrued to the Exchequer from VAT on repairs to, and maintenance of, listed buildings in the last five years. Data is not available on the VAT paid on repairs and maintenance to protected buildings as this is not itemised separately on VAT returns.