---
title: "ITT - Taxation and reuse - UID 350"
ocid: "ocds-h6vhtk-077569"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-077569"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-077569.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-077569.json"
source: "Find A Tender Service"
current_stage: "Tender"
buyer: "Historic England"
published: "2026-09-18"
---

# ITT - Taxation and reuse - UID 350

Buyer: Historic England  
Current stage: Tender  
OCID: ocds-h6vhtk-077569

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-h6vhtk-077569)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-077569.json)

## Summary

Historic England is commissioning research and consultancy on taxation and the reuse of historic buildings. The study will examine how tax affects the finances of reuse projects, including differences between project and developer types, cash-flow effects compared with total financial impacts, and where tax incidence differs from legal liability. It will also consider how different subsidy and tax approaches affect projects and developers. Expected outputs include project-finance and tax figures for representative developments across a range of project and developer types, together with an assessment of the relative effects of tax and subsidy changes. The requirement covers research, statistical analysis, business-development consultancy and project-management consultancy services.

The procurement reached tender: Historic England invited offers through a below-threshold open competition. Enquiries were due by 12 October 2026 at 17:00, and offers were due by 15 October 2026 at 09:30. Electronic submission was allowed through Historic England’s supplier portal. The requirement is divided into one lot. The contract is scheduled to run from 2 November 2026 to 28 February 2027, with a possible one-month renewal and a maximum end date of 31 March 2027. Its estimated value is £29,166.67 excluding VAT and £35,000 including VAT; the lot value is also recorded as AED 29,166.67. Evaluation is weighted 70% quality and 30% price.

This opportunity suits research consultancies, tax advisers, economists and multidisciplinary teams able to assess the financial effects of bringing historic buildings back into use. Relevant capability includes modelling project finance and taxation, comparing cash-flow and total-cost impacts, analysing tax incidence and liability, and assessing subsidy options across different development models and developer types. Suppliers should be able to produce robust quantitative outputs for representative projects, carry out statistical and social research, and turn the findings into practical conclusions about investment incentives. Experience combining financial analysis with property, development, regeneration or heritage-sector research would be well aligned, alongside the project-management capacity to deliver a focused study and its supporting analysis within the required contract period.

## Notice

We know that the structure of taxes shapes decisions about how and what to invest in. To better understand the incentives around the reuse of historic buildings, this study will look at how tax impacts on the finances of reuse projects, how the tax impacts differ depending on the type of project or developer, what the implications are for cash flow vs total financial impacts, and where the incidence of tax may be different to where the liability falls. The outputs of the research will include a set of project finance / tax numbers for a range of representative projects covering a range of different types of development / developer; an assessment of how the impacts of tax - and different approaches to subsidy, impact on different types of developer and project and the relative impacts of changes to tax / subsidy.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/088671-2026 |
| Notice type | UK4 - Tender Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Below threshold - open competition |
| Tender suitability | Not specified |
| Awardee scale | Not specified |
| All stages | Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 18 Sep 2026 |
| Submission deadline | 15 Oct 2026 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | 2 Nov 2026 - 28 Feb 2027 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £29,166 |
| Lots value | £29,166 |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

| Field | Value |
| --- | --- |
| Tender status | Active |
| Lots status | Active |
| Awards status | Not specified |
| Contracts status | Not specified |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | Historic England |
| Locality | SWINDON |
| Postcode area | Swindon |
| Postcode | SN2 2EH |
| Country | England |
| ITL 1 | TLK South West (England) |
| ITL 2 | TLK7 Gloucestershire and Wiltshire |
| ITL 3 | TLK71 Swindon |
| Local authority | Swindon |
| Electoral ward | Mannington and Western |
| Westminster constituency | Swindon South |
| Delivery location | Not specified |

## CPV Codes

### Divisions

- 72 - IT services: consulting, software development, Internet and support
- 73 - Research and development services and related consultancy services
- 79 - Business services: law, marketing, consulting, recruitment, printing and security

### Codes

- 72224000 - Project management consultancy services
- 73210000 - Research consultancy services
- 79315000 - Social research services
- 79330000 - Statistical services
- 79411100 - Business development consultancy services

## Release History

- 18 Sep 2026 at 13:01 - Tender - UK4 - Tender Notice - https://www.find-tender.service.gov.uk/Notice/088671-2026

## Documents

- https://www.find-tender.service.gov.uk/Notice/088671-2026
  18th September 2026 - Tender notice on Find a Tender

## Notice URLs

- https://supplier.in-tend.co.uk/historicengland/home
- https://www.legislation.gov.uk/ukpga/2023/54/contents

## Provenance

This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-h6vhtk-077569. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-077569.json.