VCONST08210 - Zero-rating the ‘approved alteration� of a ‘protected building�: is the work to a ‘protected building�: how to determine whether the work is to a ‘protected building�
The following approach should be taken:
- identify the building to which works are being carried out (VCONST08220)
- does that building fall within one of the three qualifying types of building after the alteration (VCONST08230 and VCONST08240)
- is that building a listed building or scheduled monument (VCONST08250).
If you are satisfied that all the above can be positively determined, then the works will be carried out to a ‘protected building�.
The House of Lords in Zielinski Baker & Partners ([2004] UKHL 7) endorsed this approach to determining a ‘protected building�. The meaning of the term was considered in relation to alterations to an outbuilding which had listed building status because it was within the curtilage of a listed house. In the context of that case, Lord Walker of Gastingthorpe said:
In this case the key part of the text is the definition of ‘protected building� in note (1). So far as relevant, it can be divided into three integers. A ‘protected building� means:
- A building
- which is designed to remain as or become a dwelling (as defined in Note 2) after the alteration
- and which is a listed building within the meaning of the 1990 Act.