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HMRC internal manual

VAT Construction

Alterations and repair or maintenance - case law and agreements: heating, chimneys and fireplaces

The first time installation of heating systems, chimneys and fireplaces are ‘approved alterations’.

Works to part, or all of, an existing system (including replacing items) are not normally ‘approved alterations’. Although extensions to a system, or moving the location of items, may qualify if the works required listed building consent.

Note: The work may in any event be zero-rated if carried out in the course of other ‘approved alterations’, such as an extension (VCONST08450).

Viva Gas Appliances ([1983] STC 819): Viva Gas installed gas appliances into homes. Sometimes such installations required old fireplaces to be removed and other works to the fabric of the building was required. It was decided that such works did constitute ‘approved alterations’.