HMRC internal manual

VAT Construction

VCONST08400 - Zero-rating the ‘approved alteration’ of a ‘protected building’: is the work ‘approved’: Crown and Duchy interest

Listed building consent may not be needed for alterations to buildings on land where there is a Crown or Duchy interest.

Crown interest and Duchy interest are defined in the Value Added Tax Act 1994, Schedule 8, Group 6, Note 8.