Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will make it his policy to remove the 10-year restriction on the community use of facilities partly or wholly funded by the Education and Skills Funding Agency.

The 10-year restriction on community use activity, including community use that comprises business activity, is in place to avoid misuse of the zero rate of VAT which can be applied to the construction of buildings used for charities’ non-business activity. There are no plans to remove this restriction.