Question to the HM Treasury:

To ask Her Majesty’s Government what are the current regulations with regard to the levying of value added tax on repairs and maintenance of old and listed buildings; and whether there are any plans to review or change such regulations.

Section 1 of the Value Added Tax Act 1994 determines that value added tax should be charged on a supply of goods or services. Section 2 of the same Act sets the standard rate at 20%. Repairs and maintenance of all buildings fall into this standard rate.

The Chancellor keeps all taxes under review.