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HMRC internal manual

VAT Construction

From
HM Revenue & Customs
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Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: imported definitions and constraints

Many of the definitions and constraints that apply for zero-rating the grant of a major interest in a ‘new’ building also apply to major interest grants in substantially reconstructed protected buildings.

The basis for applying those definitions and constraints is the Value Added Tax Act 1994, Schedule 8, Group 6, Note 3.