000			00971cam a2200241 4500
001			WB3542-40
008			000000n1999 000 0 eng u
035			_a(Sirsi) u101055
245			_aVAT on housing repairs
260			_c1999
490			_aContract Journal _v401(6249) 27 October 1999, 3(1)
520			_aDespite 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			_aWB
650			_aVALUE ADDED TAX
650			_aEUROPEAN UNION
650			_aLISTED BUILDINGS
650			_aREPAIRS
650			_aALTERATIONS
650			_aLEVELS
650			_aDOMESTIC BUILDINGS
690			_aTAXATION
942			_n0
999			_c60297 _d60297