Written Question·Treasury·UIN 73138

Buildings: VAT

Tabled: 29 August 2025
Answered: 5 September 2025

Question

Victoria Collins

Liberal DemocratHarpenden and Berkhamsted

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of VAT on (a) repair and (b) retrofit works to older buildings; and whether she plans to review that taxation.

Answer

Dan Tomlinson
To stimulate the construction of new homes, the Government currently maintains a zero rate of VAT on new-build residential buildings. The Government also recognises the importance of reusing existing buildings and encourages this through the VAT system. R...

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