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HMRC internal manual

VAT Construction

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HM Revenue & Customs
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‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): terms 'relevant consent' and 'written contract

For most buildings relevant consent means listed building consent. However many listed places of worship are exempt from the usual listed building controls under s60 of the Planning (Listed Buildings and Conservation Areas) Act 1990. For listed places of worship with this ecclesiastical exemption ‘relevant consent’ means whatever consent for the approved alterations is required by the competent authority eg, for works on Church of England buildings, a ‘faculty’.

‘Written contract’

The contract referred to in the transitional arrangements is the written contract with the builder, not the architects’ plans, planning permission etc.