The UK’s fiscal targets
Since the 1990s, UK governments have had debt and borrowing targets. Here we look at the UK's fiscal targets and wider policy for managing the public finances.
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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Finance (No.2) Bill 2022-23
Following the Spring Budget 2023 the Finance (No.2) Bill 2022-23 was published on 23 March 2023.
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The Budget and the annual Finance Bill
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
