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HMRC internal manual

VAT Construction

HM Revenue & Customs
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Zero-rating the ‘approved alteration’ of a ‘protected building’: is the work to a ‘protected building’: identifying the building

Group 6 of Schedule 8 refers to a ‘protected building’ in the singular (but check VCONST08240 for garages). To qualify for zero-rating, the works in question must be to that building.