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VAT reform would promote CO2 emissions reductions, more sustainable building & cost nothing – so why the delay: a Project Compass response to the Climate and Biodiversity Emergency objectives defined in ARCHITECTS DECLARE

  • Walter Menteth

Research output: Contribution to specialist publication › Article

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Abstract

Reforming VAT has for too long provided opportunity to incentivise sustainable construction. This means redressing the long-standing skew in favour of new build over refurbishment. Current VAT rates, typically 5% for new construction & 20% for refurbishment, distort the market in favour of new build. VAT is a powerful tool which must now be used here & abroad to help accelerate low-carbon sustainable construction. This is because the majority of built environment C02 emissions emanate from existing buildings, yet because their embodied energy exists this doesn't contributes further to CO2 emission.
Original languageEnglish
Number of pages4
Specialist publicationProject Compass
PublisherProject Compass CIC
Publication statusPublished - 26 Jul 2019

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 12 - Responsible Consumption and Production
    SDG 12 Responsible Consumption and Production
  2. SDG 13 - Climate Action
    SDG 13 Climate Action

Keywords

  • VAT
  • GST
  • construction
  • taxation
  • architecture
  • procurement
  • sustainable
  • CO2 Emission

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