To ask the Chancellor of the Exchequer pursuant to the answer to the hon. Member for East Dunbartonshire of 1 June 2009, Official Report, column 54W, on value added tax: repairs and maintenance, if he will reduce to five per cent. the rate of value added tax applicable to the maintenance and repair of listed buildings. (281734)

VAT is a broad-based tax upon consumption and although the Government continue to keep the impact of VAT on all building work under review, it only applies reduced VAT rates where it believes these would provide well-targeted and cost-effective support for its policy objectives.