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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

Research output: Contribution to specialist publicationArticle

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
JournalProject Compass
PublisherProject Compass CIC
Publication statusPublished - 26 Jul 2019
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