VAT: Addressing Borderline Anomalies - Approved Alterations to 'Protected Buildings'

In the March 2012 Budget the Government announced the abolition of VAT zero-rating of approved alterations to listed dwellings, from October 2012, suggesting that it is a "perverse anomaly" which benefits only millionaires.  The decision to abolish had already been taken, and the short consultation did not even comply with Government guidelines.  The CLA consultation response demolishes the stated justifications for abolition, explaining the vitial importance of alterations to the long-term survival of listed buildings, and the damaging consequences of abolition.  In particular, it also reminds the Government that irreversible change and retrospective change require additional consultation and justification, which have not been provided, and it suggests the need to pause and consider this properly, using an adequate evidence base.

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