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HMRC internal manual

VAT Construction

From
HM Revenue & Customs
Updated
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‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): Buildings affected by these changes

The changes apply to all protected buildings and affect

  • listed residential dwellings; and
  • listed buildings used for charitable and other residential purposes.

Listed places of worship

The changes apply to listed places of worship. However following discussions with the Church of England, on behalf of all faith groups, the Chancellor announced that after the VAT change comes into effect, the Government will extend the scope of the Listed Places of Worship Grant scheme so that it covers alterations as well as repairs. More information on how the scheme will operate is available on the DCMS website Listed Places of Worship Grant scheme.