Buildings at risk

Members of Built Environment Forum Scotland were dismayed to note the UK government’s Budget 2012 proposal to withdraw VAT relief on approved alterations to listed buildings.

The proposal, which is due to come into effect in October, will add 20 per cent to the cost of alterations to our most important historic buildings.

The current fiscal arrangements incentivise sympathetic alteration of these buildings to enable their long-term survival through continued use.

It applies to works to certain listed buildings used for residential or charitable purposes. This Budget proposal will, therefore, impact most significantly on small charities and private individuals involved in “taking on” these buildings not only for themselves, but for the benefit of everyone, now and in the future.

The current VAT relief can make the difference between a project “stacking up” or not.

Rooting people to place, listed buildings provide a focal point for initiative and collective action. The adaptive re-use of listed buildings has the potential to turn a place around, reaping not only economic but social and environmental benefits.

This proposal will make it more expensive to conserve our built heritage. The following organisations therefore call on the Chancellor to reverse this proposed Budget measure: Archaeology Scotland; Architectural Heritage Society for Scotland; Edinburgh World Heritage; Institute for Archaeologists – Scottish Group; Garden History Society in Scotland; Institute of Historic Building Conservation – Scottish branch; National Trust for Scotland; Royal Commission on the Ancient and Historic Monuments of Scotland; Scottish Civic Trust; Society of Antiquaries of Scotland.

Cliff Hague

Built Environment Forum Scotland

Manor Place

Edinburgh