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Motion · S6M-13928 · 20 Jul 2024

Abolish VAT for the Regeneration, Refurbishment and Retrofitting of Buildings

Lodged by Kevin Stewart Standard Motion 17 supporters

The motion

That the Parliament believes that the regeneration, refurbishment and retrofitting of Scotland's buildings and housing stock is vital to maintain vibrant communities, to reduce energy costs and to achieve net zero ambitions; understands that new build projects are zero-rated for VAT, but that refurbishment and retrofit schemes are still subject to the standard rate of 20% VAT; believes that this creates an unlevel playing field and often stops regeneration works from happening to existing buildings, and calls on the UK Government to abolish VAT on the regeneration, refurbishment and retrofitting of buildings in order to help boost sustainable economic growth, to bring derelict buildings back into use. and to achieve Scotland's net zero targets.

Supporters (17)

Source: the Scottish Parliament motions and amendments record.