Listed Buildings

Certain buildings undergoing alterations will qualify for those alterations to be zero rated provided a number of conditions are satisfied. Any alteration to a listed building must be an ‘approved alteration’ before it qualifies for zero rating. Repairs and maintenance as distinct from alterations do not qualify for zero rating the problem being that very often it is difficult to tell the difference between the 2 types of works.

HM Revenue and Customs regard a building as being altered when its fabric is altered in a meaningful way. Works that are merely repair, maintenance or alteration as a result of repair or maintenance are standard rated even when included in the Listed Building Consent. Works of repair and maintenance are those tasks designed to preserve the fabric of the building thus delaying the requirement for for major attention to the fabric of the building. Very often the Listing of a building requires that the appearance of the building remains fundamentally the same whereas zero rated approved alterations generally change the appearance of the existing structure and are contrary to the purpose of the original Listing.

Most protected buildings come under the (Listed Buildings and Conservation Areas) Act 1990, but Churches operate their own controls that follow a Government Code of Practice and Scheduled Monuments are controlled by the Secretary of State.

Listed Building Consent is a document that must be obtained before the works commence in order for the alteration element to qualify for zero rating.

Planning permission is not the same as listed building consent but copies are required by HM Revenue and Customs to support claims for zero rating.