The Architects' Journal has now given evidence to the Commons Environmental Newsletter Audit Committee (EAC) on the difference between operational emissions from heating and cooling a building and embodied emissions from creating construction materials.It wants the government to change the VAT rules which can make it cheaper to rebuild than to refurbish a standing building.Architects' Journal managing editor Will Hurst said: “This staggering fact has only been properly grasped in the construction industry relatively recently. We’ve got to stop mindlessly pulling buildings down.”He said VAT on refurbishment, repair and maintenance should be cut from 20% to zero to match the typical rate for new-build.He continued: “It’s crazy that the government actually incentivises practices that create more carbon emissions. Also, if you avoid demolition you make carbon savings right now, which we really need.“In the past the government argued that the EU would forbid zero VAT on renovation – but they can't use that excuse now.”And Alex Green, from the British Property Federation, said that sometimes the different VAT level is the key factor in determining whether a building is felled or saved for a new purpose.