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HMRC internal manual

VAT Construction

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HM Revenue & Customs
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Alterations and repair or maintenance - case law and agreements: organs: replacements of organs in listed churches

The replacement of one organ by another that involves an alteration to the fabric of the church is wholly zero-rated, so long as the five conditions listed at VCONST09460 are met.

Zero-rating will apply to both the supply and fitting of the organ provided that both are supplied by the same person, and also to the alteration work. An organ supplied on its own without the fitting service will be standard-rated.

The replacement of one organ by another which does not involve ‘an alteration’ to the fabric of the church or which involves repair and maintenance of the church is wholly standard-rated.