Archives and Research

VAT on Listed Buildings Report

Report cover with image of old building and title 'Advice to HES on VAT for listed property in Scotland'

Historic Environment Scotland commissioned Harlow Consulting to undertake research into the implications of a VAT rebate scheme for work on listed buildings in Scotland. This research has gathered and analysed evidence as to the effect(s) a VAT rebate scheme would make in Scotland, thinking about the potential impact and value (or otherwise).

  • Audiences:

    Researchers, Planners and Owners, Conservation and Heritage Enthusiasts
  • Date Published:

    21 May 2024
  • Publisher:

    Historic Environment Scotland
  • Publication Types:

  • Format(s):

    Download PDF

  • Language: