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HMRC internal manual

VAT Construction

Alterations and repair or maintenance - case law and agreements: organs: relocations

Where an organ is moved from one part of the church to another and this involves an alteration to the fabric of that church, all work relating to the relocation will be zero-rated, so long as the five conditions listed at VCONST09460 are met.

If the relocation doesn’t involve an alteration to the fabric of the church, then everything will be standard-rated.