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Written question asked by Shaun Davies (Labour) on Monday, 20 April 2026, in the House of Commons. It was due for an answer on Thursday, 23 April 2026 (named day). It was answered by Dan Tomlinson (Labour) on Thursday, 23 April 2026 on behalf of the Treasury.


Buildings: VAT Exemptions

Question

To ask the Chancellor of the Exchequer, if she will publish a policy to disregard VAT for the construction of budlings for the public benefit and services by charities.

Answer

The Government maintains a zero rate of VAT for the construction of new buildings that will be used solely for a relevant charitable purpose.

Information on the definition of a relevant charitable purpose for the purpose of the zero rate of VAT can be found here: https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708


Secondary information

Type
Written question
Reference
128323
Session
2024-26
Subjects
Charities Construction Buildings VAT exemptions
Link
View this Written question on www.parliament.uk