English Heritage’s position on VAT is as follows:
- We believe that the current structure of VAT on building and construction work is not in the best interests of the historic environment. It discourages timely repair and maintenance and distorts incentives in development projects in favour of new build.
- The most desirable solution is a flat rate of VAT for all building and construction work.
- In moving towards a flat rate solution, proposals for changes to VAT, or other related fiscal measures, that affect the historic environment should be assessed on the basis of their costs and benefits.