Finance Bill — New Clause 7 — VAT: Protected Buildings — 18 Apr 2012 at 20:15

Jo Swinson MP, East Dunbartonshire voted to allow changes to the definition of "protected building" used for VAT purposes.

A new clause for the Finance Bill 2012 was proposed, and rejected as a result of this vote. The clause stated:

  • ‘No new Order shall be made under section 30(4) of the Value Added Tax Act 1994 which amends the current definition of “protected building” in the Act.’.

A consultation document issued prior to the budget explains:

  • For VAT purposes a protected building is a listed building or scheduled monument that is (or will become on completion of the work):
  • a dwelling;
  • a residential building such as a nursing home or student accommodation; or
  • a building used by a charity for non-business purposes such as a place of worship, or as a village hall or similar.
  • Although works of repair and maintenance to protected buildings are standard–rated for VAT purposes, approved alterations to a “protected building” are zero-rated. Alterations to all other types of building are standard–rated.

While the 2012 budget proposed charging the standard rate of VAT on alterations to a protected building there is no indication in the budget document or consultation of a proposal to amend the definition of a protected building.

It may be the proposed new clause was intended to block the proposed changes but was mis-worded.

Debate in Parliament | Source |

Party Summary

Votes by party, red entries are votes against the majority for that party.

What is Tell? '+1 tell' means that in addition one member of that party was a teller for that division lobby.

What are Boths? An MP can vote both aye and no in the same division. The boths page explains this.

What is Turnout? This is measured against the total membership of the party at the time of the vote.

PartyMajority (No)Minority (Aye)BothTurnout
Alliance0 10100.0%
Con253 (+1 tell) 14087.6%
DUP0 5062.5%
Green0 10100.0%
Lab0 227 (+2 tell)089.1%
LDem40 (+1 tell) 0071.9%
PC0 2066.7%
SDLP0 2066.7%
SNP0 60100.0%
Total:293 258086.4%

Rebel Voters - sorted by party

MPs for which their vote in this division differed from the majority vote of their party. You can see all votes in this division, or every eligible MP who could have voted in this division

Sort by: Name | Constituency | Party | Vote

NameConstituencyPartyVote
Peter BottomleyWorthing WestConaye
Douglas CarswellClactonConaye
William CashStoneConaye
Christopher ChopeChristchurchConaye
Nadine DorriesMid BedfordshireConaye
Philip HolloboneKetteringConaye
Stewart JacksonPeterboroughConaye
Edward LeighGainsboroughConaye
Anne MainSt AlbansConaye
David NuttallBury NorthConaye
Mark PritchardThe WrekinConaye
Mark RecklessRochester and StroodConaye
Richard ShepherdAldridge-BrownhillsConaye
Charles WalkerBroxbourneConaye

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