Insulation: Repairs and Maintenance

Summary

To ask the Chancellor of the Exchequer, for what reason HMRC levies VAT on cladding repairs by social housing providers without counting them as costs of completing the original building work.

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Timeline

1. 11 June 2026

   Written question

   To ask the Chancellor of the Exchequer, for what reason HMRC levies VAT on cladding repairs by social housing providers without counting them as costs of completing the original building work.

   Source: Commons

2. 17 June 2026

   Answer

   The building of new homes can be zero-rated for VAT if the work is part of the original construction. However, once building works are completed, later work, such as repairs or replacing cladding, is usually subject to standard-rate VAT, as it is treated ...

   Source: Written answer

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• · Treasury · Answering body

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