Finances of the Monarchy
A research briefing on the Finances of the Monarchy, including the Sovereign Grant, Duchies of Lancaster and Cornwall and tax arrangements for members of the Royal Family.
Documents to download
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VAT on historic building repairs (136 KB , PDF)
This note sets out the VAT treatment of construction work and the UK’s discretion in setting VAT rates with respect to European VAT law, before discussing the debate there has been on cutting VAT on historic building repair and recent proposals to withdraw the zero rate that applies to alteration work on listed buildings.
Documents to download
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VAT on historic building repairs (136 KB , PDF)
Related posts
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The UK’s fiscal targets
This briefing looks at the UK's fiscal targets and wider policy for managing the public finances.
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The creative industries tax reliefs: Policy and development
The creative industries tax reliefs allow companies involved in the production of several artistic outputs to reduce their corporation tax liability. The first one was the film tax relief, and it was introduced in 2007.
