VCONST08010 - 鈥楢pproved alteration鈥� of a 鈥榩rotected building鈥� (rules prior to 1 October 2012): about this section

This section provides guidance on when the 鈥榓pproved alteration鈥� of a 鈥榩rotected building鈥� is zero-rated. The first part of this section (VCONST08100 to VCONST08800) covers the position as it was prior to the changes in law that took place with effect from 1 October 2012. The second part, which is covered in VCONST08900 to VCONST08970 sets out the changes that occurred after that date. 鈥楶rotected buildings鈥� is a VAT term and doesn鈥檛 include all listed buildings or scheduled monuments (this is explained further at VCONST08200).

The zero rate applies to the 鈥榓pproved alteration鈥� of a listed building, or scheduled monument, that is a building:

  • 鈥榙esigned to remain as or become a dwelling or number of dwellings鈥� (VCONST14300)
  • intended for use solely for a 鈥榬elevant residential purpose鈥� (VCONST15000)

or

  • intended for use solely for a 鈥榬elevant charitable purpose鈥� (VCONST16000).

There are occasions when the supply must be apportioned (VCONST08800).