Written Question·Treasury·UIN 114040
Housing: VAT
Tabled: 20 February 2026
Answered: 26 February 2026
Question
Jo Platt
Labour (Co-op) — Leigh and Atherton
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of disapplying VAT for the conversion of non-residential buildings into accommodation.
Answer
Dan TomlinsonTo support the delivery of new homes, conversions of buildings from a commercial to a residential use are subject to a reduced rate of VAT at 5%. The reduced 5% rate also applies to conversions of buildings from one residential use to another and to renov...
ⓘ
This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 114040) →