000			00884cam a2200217 4500
001			WB3646-25
008			000000n2000 000 0 eng u
035			_a(Sirsi) u109460
245			_aChurch VAT review offers work windfall
260			_c2000
490			_aBuilding Design _v(1465) 17 November 2000, 8(1)
520			_aIn his recent pre-Budget speech, the chancellor pledged to consider cutting VAT on repairs to listed places of worship to 5%. He is to explore the possibility of a reduction with the EC, with an answer expected in April 2002. Considers responses to the move and its implications, suggesting it is likely to create a windfall of work for conservation practices.
590			_aWB
650			_aLISTED BUILDINGS
650			_aCHURCHES
650			_aRESTORATION
650			_aREPAIRS
650			_aVALUE ADDED TAX
690			_aTAXATION
942			_n0
999			_c65344 _d65344