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Architects: Fees

Volume 712: debated on Thursday 2 July 2009

Question

Asked by

To ask Her Majesty's Government whether fees charged by architects and allied professionals for construction or alterations to domestic properties to meet the needs of disabled persons are exempt from VAT. [HL4600]

The services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity are liable to VAT at the standard rate in most circumstances, even when supplied in connection with building works which themselves qualify for the zero rate of VAT.