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79775
registered interest false more like this
date less than 2014-07-30more like thismore than 2014-07-30
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury remove filter
answering dept sort name CaTreasury more like this
hansard heading VAT more like this
house id 2 more like this
legislature
25277
pref label House of Lords more like this
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. more like this
tabling member printed
The Earl of Clancarty more like this
uin HL1664 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2014-08-11more like thismore than 2014-08-11
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> more like this
answering member printed Lord Deighton more like this
question first answered
less than 2014-08-11T11:57:21.1829254Zmore like thismore than 2014-08-11T11:57:21.1829254Z
answering member
4262
label Biography information for Lord Deighton more like this
tabling member
3391
label Biography information for The Earl of Clancarty more like this