The purpose of this research is to gather evidence on the impact that a VAT rebate scheme would have on the listed buildings in Scotland and the Club would like to see similar studies done in England and Wales. Just as the Club has done previously, HES have drawn inspiration from the successful Listed Places of Worship scheme, which provides a similar rebate for listed churches. The Club’s past policy paper on VAT modelled the public cost of the same scheme but for private homes and concluded that the overall tax loss would be small, while the benefit to owners would be substantial.

We await the results of the HES study with great interest and we are confident the results will verify the positive impacts of a reduction in VAT on listed building works. The Club will keep members updated via Listed Heritage Magazine.