Question to the HM Treasury:

To ask Her Majesty’s Government whether they plan to extend VAT zero-rating to building work in independent schools that do not charge VAT on school fees and are therefore not registered for VAT.

The construction of a new building is normally subject to the standard rate of VAT.

However, the construction of buildings that are either designed as a dwelling, to be used solely for a relevant residential purpose, or to be used solely for a relevant charitable purpose may be zero-rated for VAT.

This relief is available to eligible consumers and businesses regardless of their VAT registration status.