Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether the Government has assessed the potential merits of adopting a reduced VAT rate for goods and services required for the essential repair and maintenance of listed buildings.

EU VAT rules do not allow the introduction of a reduced rate of VAT for goods and services required for the repair and maintenance of listed buildings. While the UK remains a member of the EU, we will continue to abide by our rights and obligations.