Cut VAT on heritage restoration so that saving historic buildings, like Gracemount Mansion House situated in South Edinburgh, is not more expensive than rebuilding qualifying new properties, which are zero‑rated.

Heritage projects face VAT inequality compared to other builds. Restoration is taxed at 20% while qualifying new builds pay 0%, making it far more expensive to save historic buildings. This delays repairs, threatens irreplaceable heritage, and discourages conservation. Reducing VAT would support restoration, cut carbon by reusing existing buildings, boost community regeneration and make restoration financially viable.