VCONST08400 - Zero-rating the 鈥榓pproved alteration鈥� of a 鈥榩rotected building鈥�: is the work 鈥榓pproved鈥�: Crown and Duchy interest
Listed building consent may not be needed for alterations to buildings on land where there is a Crown or Duchy interest.
Crown interest and Duchy interest are defined in the Value Added Tax Act 1994, Schedule 8, Group 6, Note 8.