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HMRC internal manual

VAT Construction

Zero-rating the ‘approved alteration’ of a ‘protected building’: is the work to a ‘protected building’: the three types of qualifying building

To be a ‘protected building’, the building must be:

  • ‘designed to remain as or become a dwelling or number of dwellings’ (VCONST14300)
  • intended for use solely for a ‘relevant residential purpose’ (VCONST15000)


  • intended for use solely for a ‘relevant charitable purpose’ (VCONST16000).

Whether a building is a qualifying one is decided after the alteration. This allows a building converted into any of the qualifying categories to be a ‘protected building’. It also ensures that a qualifying building that is altered so that it ceases to be so, is not a ‘protected building’.