Written question asked by Luke Graham (Conservative) on Monday, 3 September 2018, in the House of Commons. It was due for an answer on Wednesday, 5 September 2018. It was answered by Mel Stride (Conservative) on Monday, 10 September 2018 on behalf of the Treasury.

Nursery Schools: Construction

Question: To ask Mr Chancellor of the Exchequer, whether he has plans to allow builders of new nursery school buildings to zero-rate the VAT on building materials and services used in the construction.

Answer

The government applies a zero of rate of VAT to the construction of charitable buildings. This includes nursery buildings where they operate as charities. While all taxes are kept under review, the application of further zero rates is strictly limited by EU law.

Future VAT rules will depend on the outcome of negotiations with the EU. Any future decisions on VAT will continue to be taken as part of the normal Budget process.

Secondary information

Type: Written question
Reference: 169734
Session: 2017-19
Subjects: Construction Pre-school education Materials VAT zero rating
Link: View this Written question on www.parliament.uk

Nursery Schools: Construction

Secondary information

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