English Heritage
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VAT - English Heritage response to HMRC Consultation on proposals in Budget 2012 affecting listed buildings
English Heritage has yesterday submitted a detailed response to HMRC on their 'VAT: Addressing borderline anomalies' which announced the introduction of VAT at 20% on alterations works to listed buildings.
We consider that putting VAT on approved alterations to listed buildings in charitable ownership including places of worship will cause greater harm over time to some listed buildings than HMRC have deduced from their impact assessment.
We believe the changes will unduly affect small groups who look after some of the most vulnerable heritage in England and keep buildings open and in use to provide community facilities.
If the changes do proceed as set out in the Budget 2012 we have recommended a number of possible mitigation measures which could reduce the impact of the changes.