Buildings: Fire Prevention

(asked on 16th December 2021) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will have discussions with the the Secretary of State for Levelling Up, Housing and Communities, on removing VAT on mandatory fire safety repairs if that work is necessary to make a residential building safe from fire; and if he will make a statement.


Answered by
Lucy Frazer Portrait
Lucy Frazer
Secretary of State for Culture, Media and Sport
This question was answered on 10th January 2022

The supply of fire safety equipment under qualifying circumstances is already eligible for VAT relief when provided alongside the construction and renovation of residential or charitable buildings. The cost of replacing cladding can also be zero rated if it is tied to the initial construction of the building and the cladding is shown to be defective.

There are no plans to extend the reliefs already available, however, the Government keeps all taxes under constant review.

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