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HMRC internal manual

VAT Construction

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HM Revenue & Customs
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‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): basic conditions for zero-rating the ‘approved alteration’ of a ‘protected building’

The basic conditions for zero-rating the ‘approved alteration’ of a ‘protected building’ prior to 1 October 2012 are set out in Notice 708 Buildings and construction the conditions applying after that date).. The legal basis for those conditions applying prior to 1 October 2012, and where further guidance on their interpretation can be found, is as follows:

Condition Relevant law (all references are to VATA 1994, Schedule 8, Group 6 unless otherwise stated) Guidance
     
1 - Work is carried out to a ‘protected building’ Item 2.  
Note 1. VCONST08200  
  2 - The work is an ‘approved alteration’ Item 2.
Notes 6 and 10. VCONST08300    
  3 -The work is supplied ‘in the course of’ an ‘approved alteration’ Item 2. VCONST08650
  4 - Where necessary, a valid certificate is held Note 3. VCONST08700
  5 - The service is not specifically excluded from zero rating Item 2.  
Note 11. VCONST08750