This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Construction

Zero-rating the ‘approved alteration’ of a ‘protected building’: is the work ‘approved’: when is work ‘approved’

Work is ‘approved’ when


  • listed building consent has been granted (VCONST08380).


  • not everything that requires listed building consent is an alteration for VAT purposes (VCONST08450)
  • there are special rules for ecclesiastical buildings (VCONST08390)
  • there are special rules for Crown or Duchy interest (VCONST08400).