Buildings: VAT
Commons · Question 24520 · Tabled 28 Aug 2026 · Treasury · Official record
Answered 7 Sep 2026
Question
Asked by Scott Arthur
To ask the Chancellor of the Exchequer, what consideration he has given to (a) reducing and (b) zero-rating VAT on building renovations for charitable, heritage and community culture use.
Answer
Answered by James Murray, 7 Sep 2026
VAT is a broad-based tax on consumption and the standard rate of 20 per cent applies to most goods and services, including most construction works. The Government currently maintains a zero rate of VAT on the construction of new buildings that will be use...