Written question asked by Lord Jones of Cheltenham (Liberal Democrat) on Wednesday, 23 June 1999, in the House of Commons. It was due for an answer on Tuesday, 29 June 1999. It was answered by Lord Howarth of Newport (Labour) on Tuesday, 29 June 1999 on behalf of the Department for Culture, Media and Sport.

Dept for Culture Media and Sport

Question: To ask the Secretary of State for Culture, Media and Sport, if he will assess the advantages and disadvantages of exempting churches and national monuments from the requirement to pay VAT on restoration work.

Answer: Mr. Nigel Jones: To ask the Secretary of State for Culture, Media and Sport if he will assess the advantages and disadvantages of exempting churches and national monuments from the requirement to pay VAT on restoration work. [88791] Mr. Alan Howarth: My right hon. Friend the Secretary of State recognises that VAT on repairs to churches and historic buildings is an unwelcome additional cost to the careful conservation of such buildings. There is no zero-rate available under EC law. Current European legislation permits the introduction of reduced rates of VAT only for goods and services specified in Annex H to the Sixth VAT Directive. Repairs to historic buildings and churches do not feature in Annex H and so the Government legally cannot introduce a reduced rate.

Secondary information