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HMRC internal manual

VAT Construction

Alterations and repair or maintenance - case law and agreements: organs: first time installations

Where an organ is installed as a first time provision in a listed church and this involves an alteration to the fabric of that church, then both the supply of the organ and the alteration work will be zero-rated so long as all the following conditions are met:

  • a qualifying use certificate must be given to the supplier
  • the organ must be incorporated into the church as a fixture
  • the supply of the organ and the service of installation must be by the same person and be made to the church and not a developer
  • the alteration to the church must be more than de minimis
  • the alteration is approved.

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