VAT on housing repairs
Series: Contract Journal ; 401(6249) 27 October 1999, 3(1)Publication details: 1999Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB3542-40 (Browse shelf(Opens below)) | 1 | Available | 101055-1001 |
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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.