WIREDGOV

English Heritage has long been seeking a fair and balanced application of VAT so that listed buildings are not disadvantaged given the additional costs that can arise on specialised repair or restoration work.

Whilst English Heritage notes that the removal of VAT relief on approved alterations to listed buildings will eliminate a perverse incentive to carry out more changes to a listed building than are necessary, we recognise there is also a potential negative impact on private owners, charities and places of worship. We are currently seeking clarity on a number of detailed issues with HMRC in order to make a full assessment of the impact of the proposed changes.   

In the case of places of worship, the Government's Listed Places of Worship grant scheme provides grants towards the VAT currently paid on grant-aidable repairs. We welcome the Government's commitment to extend the scope of this scheme to include VAT paid on alterations and look forward to seeing the detail of how the extended scheme will work once the Department for Culture, Media and Sport has discussed with stakeholders.