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HMRC internal manual

VAT Construction

Alterations and repair or maintenance - case law and agreements: floors and ceilings

Works to construct or move floors and ceilings are ‘approved alterations’; as are replacing a floor with one of different construction, such as a wooden floor with a concrete floor.

Works to reinforce existing floors, where the work is carried out solely for that reason (rather than as part of a repair or maintenance project), will also qualify as ‘approved alterations’.

If however, a floor is constructed as a result of the need to carry out repair or maintenance, such as during the installation of damp-roofing, the work would not be an ‘approved alteration’.

New (rather than works to existing) cornicing or mouldings to ceilings are ‘approved alterations’.