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79775

registered interest
date	30/07/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what are the current regulations with regard to the levying of value added tax on repairs and maintenance of old and listed buildings; and whether there are any plans to review or change such regulations.
tabling member printed	The Earl of Clancarty
uin	HL1664
answer	answer is ministerial correction date of answer 11/08/2014 answer text <p>Section 1 of the Value Added Tax Act 1994 determines that value added tax should be charged on a supply of goods or services. Section 2 of the same Act sets the standard rate at 20%. Repairs and maintenance of all buildings fall into this standard rate.</p><p>The Chancellor keeps all taxes under review.</p> answering member printed Lord Deighton question first answered 11/08/2014 11:57:21 answering member 4262 label Biography information for Lord Deighton
tabling member	3391 label Biography information for The Earl of Clancarty

78886

registered interest
date	18/07/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will bring forward legislative proposals to remove VAT from death notices.
tabling member constituency	Bracknell
tabling member printed	Dr Phillip Lee
uin	206631
answer	answer is ministerial correction date of answer 18/08/2014 answer text <p>This is not possible under current EU VAT law.</p><p> </p><p> </p><p>Although EU law allows a VAT exemption for certain costs charged by an undertaker or crematorium, this does not extend to such things as death notices, newspaper announcements, announcement cards, flowers or wreaths, all of which are standard rated.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 18/08/2014 09:34:35 answering member 1529 label Biography information for Mr David Gauke
tabling member	3921 label Biography information for Dr Phillip Lee