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Home Improvements (Tax Exemption)

Volume 972: debated on Monday 22 October 1979

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asked the Chancellor of the Exchequer if, in view of the effects of value added tax on small jobbing builders, he will exempt from tax home improvements, on the same basis as the present exemption for new work.

Many home improvements are already zero rated under the general relief for building alteration work. Some home improvement work may be taxed at the standard rate as work of repair or maintenance, but I do not think extension of relief in this area could be justified, in view of the potential cost of up to £300 million which would be involved in a general zero rating for repairs and maintenance.