VCONST08230 - Zero-rating the 鈥榓pproved alteration鈥� of a 鈥榩rotected building鈥�: is the work to a 鈥榩rotected building鈥�: the three types of qualifying building

To be a 鈥榩rotected building鈥�, the building must be:

  • 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).

Whether a building is a qualifying one is decided after the alteration. This allows a building converted into any of the qualifying categories to be a 鈥榩rotected building鈥�. It also ensures that a qualifying building that is altered so that it ceases to be so, is not a 鈥榩rotected building鈥�.