VCONST08360 - Zero-rating the 鈥榓pproved alteration鈥� of a 鈥榩rotected building鈥�: is the work 鈥榓pproved鈥�: when is work 鈥榓pproved鈥�

Work is 鈥榓pproved鈥� when

and

  • listed building consent has been granted (VCONST08380).

Remember:

  • not everything that requires listed building consent is an alteration for VAT purposes (VCONST08450)
  • there are special rules for ecclesiastical buildings (VCONST08390)
  • there are special rules for Crown or Duchy interest (VCONST08400).