text_body: --- DIVISION TITLE ---
  
  Finance Bill - New Clause 7 - VAT: Protected Buildings
  
  --- MOTION EFFECT ---
  
  
  @ MP voted aye to prevent any changes to the definition of "protected building" used for VAT purposes. 
  @ MP voted no to allow changes to the definition of "protected building" used for VAT purposes. 
  
  A new clause for the Finance Act 2012 was proposed, and rejected as a result of this vote. The clause stated:
  
  :âNo new Order shall be made under section [http://www.legislation.gov.uk/ukpga/1994/23/section/30 30(4)] of the [http://www.legislation.gov.uk/ukpga/1994/23/contents Value Added Tax Act 1994]  which amends the current definition of âprotected buildingâ in the Act.â.
  
  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 standardârated for VAT purposes, approved alterations to a âprotected buildingâ are zero-rated. Alterations to all other types of building are standardârated.
  
  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. 
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  