VAT on housing repairs (Record no. 60297)

MARC details
000 -LEADER
fixed length control field 00971cam a2200241 4500
001 - CONTROL NUMBER
control field WB3542-40
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u101055
245 ## - TITLE STATEMENT
Title VAT on housing repairs
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 ## - SERIES STATEMENT
Series statement Contract Journal
Volume/sequential designation 401(6249) 27 October 1999, 3(1)
520 ## - SUMMARY, ETC.
Summary, etc. Despite the EU ruling that member states can reduce VAT rates on repairs to private dwellings, the government has decided not to adopt a lower rate. The decision is criticised as failing to address the problem of alterations to listed buildings being zero-rated whilst repairs attract the full rate of VAT, thus encouraging owners and architects to alter historic buildings rather than repair them.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPEAN UNION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LISTED BUILDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REPAIRS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ALTERATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEVELS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DOMESTIC BUILDINGS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London News article 28/10/1999   WB3542-40 101055-1001 06/08/2019 1 06/08/2019 News article