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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’: listed building and scheduled monument status

A building is ‘listed’ or ‘scheduled’ when it appears on a register of buildings of special architectural or historic interest that has been set up for the purposes of controlling the development of the built heritage.

The entry on the list may be extensive, describing internal and external features of interest, or may be restricted to sufficient detail to identify the location of the building. Either way, listing applies to the whole building and not just the part described on the entry.

Copies of an entry are available from the holding authority (normally a local planning authority) and provide proof that a building is listed or scheduled.

Listed buildings are graded according to their architectural or historic importance. Notice 708 Buildings and construction contains further information on the grading of listed buildings.

Listed building status extends beyond the building described on the register to include:

  • any object or structure fixed to the building
  • any object or structure within the curtilage of the building which, although not fixed to the building, forms part of the land and has done so since before 1 July 1948.

Structures within the curtilage of a building built on or after 1 July 1948 are not listed buildings unless they are listed in their own right.

Note: Buildings within conservation areas also require special building consent. They are not listed buildings and are not covered by the relief. If in doubt a copy of the entry in the listing register should be sought.