Alterations to Listed Buildings

Certain building alterations to Listed Buildings can be zero rated.

The building has to be Grade I or Grade II listed, and the listed building consent MUST be obtained before any work is carried out, otherwise the relief is denied.

There is no relief for ‘Locally Listed, Buildings or buildings in a Conservation Area

HMRC regard a building as being altered when its fabric, such as its walls, roof, internal surfaces, floors, stairs, windows, doors, plumbing and wiring is changed in a meaningful way.  Works of repair or maintenance, or any individual alteration resulting from works of repair or maintenance are standard rate, even if the work has been included in the listed building consent.

The rules are extremely complicated, and advice must always be obtained from the VAT Section of the Finance Office.


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