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The first time installation of lighting and wiring systems are ‘approved alterations�.

Works to part, or all, of an existing system (including replacing items) are not normally ‘approved alterations� although extensions to a system, or moving the location of items, may qualify if the works required listed building consent.

Note: The work may in any event be zero-rated if carried out in the course of other approved alterations, such as an extension (VCONST08450).

Works in the grounds of a building, such as the installation of floodlighting around a building, are not ‘approved alterations�.

The case in Parochial Church Council of Holy Trinity Church, Heath Town, Wolverhampton (VTD 13652) provides a useful example of the difference between the two types. In this case, the electrical and lighting system was modified. It was held that replacing pendant lights, replacing single socket with a double were not alterations but moving light switches and installing a light fitting in a new location were ‘approved alterations�.

In All Saints with St Nicholas Church, Icklesham (VTD 16321), the old electric lighting system was removed. The new system re-sited almost all of the light fittings and wiring. It was held that these works were ‘approved alterations�.