VCONST09550 - Alterations and repair or maintenance - case law and agreements: painting and decorating
Works of painting and decorating are not 鈥榓pproved alterations鈥�.
Note: The work may be zero-rated if carried out in the course of other 鈥榓pproved alterations鈥�.
In A C T Construction Ltd ([1982] STC 25), the House of Lords, as an aside after holding that an alteration must be a structural alteration, said:
If the contrary view were right, the repainting of a house in a different colour from that previously used would be an 鈥榓lteration鈥�, a conclusion which in this context I venture to think cannot be sustained.