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VAT - Listed Building Relief Steve Chamberlain CTA  Director of VAT Consultancy Critchleys is a trading name of Critchleys LLP © Critchleys 2011  Content is for information only. No action should be taken without seeking professional advice.
VAT & Construction Overview Default rule, VAT due at 20% Some reliefs. Basically targeted at dwellings, relevant non-commercial charitable uses (RCP), or relevant residential uses [e.g. student accommodation, children's homes, old people's homes and hospices] (RRP) Thus, except for specific reliefs for disabled persons, relief only for “qualifying buildings”
VAT & Construction Qualifying buildings Dwelling-self-contained, independent, no prohibition on separate use/disposal RCP-a village hall, or building used for non-economic activities [certificate] RRP-not prison, hospital, hotel [certificate]
VAT & Construction Qualifying buildings Construction new QB =0% If listed building relief met (see hereafter) =0% Conversion non-QB to dwelling/RRP for HA =0% Other conversion to different residential =5% Renovation/alteration empty residential =5% {DCMS Listed Places of Worship Grant Scheme}
Listed Building Relief-Construction Zero-rating available for construction services that are carried out to a `protected' building; alterations, not repair or maintenance; `approved‘; and not specifically excluded from zero-rating.
I	“Protected” “Protected” means a listed* building or scheduled monument that:- ,[object Object]
is for “relevant residential”use; or
is for “relevant charitable”use.,[object Object]
II Alteration Repair/maintenance or alteration? Extensions 						Alteration Opening/closing doorway 				Alteration Replace rotten wood window with UPVC 		Repair   Replace UPVC for copy original window  		Alteration  Installing window where none before 		Alteration Re-felt and batten roof 				Repair   Replace flat roof with pitched roof 		Alteration Planned renewal thatch but upgrade		Repair (?)
III Approved Unauthorised work subject to VAT ,[object Object]
Ecclesiastical exemption
Crown or Duchy land
Scheduled monument consent from Secretary of State ,[object Object]
IV Exclusions Works to fabric of the building  ,[object Object]
“Design & Build”

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VAT Listed Building Relief 2011

  • 1. VAT - Listed Building Relief Steve Chamberlain CTA Director of VAT Consultancy Critchleys is a trading name of Critchleys LLP © Critchleys 2011 Content is for information only. No action should be taken without seeking professional advice.
  • 2. VAT & Construction Overview Default rule, VAT due at 20% Some reliefs. Basically targeted at dwellings, relevant non-commercial charitable uses (RCP), or relevant residential uses [e.g. student accommodation, children's homes, old people's homes and hospices] (RRP) Thus, except for specific reliefs for disabled persons, relief only for “qualifying buildings”
  • 3. VAT & Construction Qualifying buildings Dwelling-self-contained, independent, no prohibition on separate use/disposal RCP-a village hall, or building used for non-economic activities [certificate] RRP-not prison, hospital, hotel [certificate]
  • 4. VAT & Construction Qualifying buildings Construction new QB =0% If listed building relief met (see hereafter) =0% Conversion non-QB to dwelling/RRP for HA =0% Other conversion to different residential =5% Renovation/alteration empty residential =5% {DCMS Listed Places of Worship Grant Scheme}
  • 5. Listed Building Relief-Construction Zero-rating available for construction services that are carried out to a `protected' building; alterations, not repair or maintenance; `approved‘; and not specifically excluded from zero-rating.
  • 6.
  • 7. is for “relevant residential”use; or
  • 8.
  • 9. II Alteration Repair/maintenance or alteration? Extensions Alteration Opening/closing doorway Alteration Replace rotten wood window with UPVC Repair Replace UPVC for copy original window Alteration Installing window where none before Alteration Re-felt and batten roof Repair Replace flat roof with pitched roof Alteration Planned renewal thatch but upgrade Repair (?)
  • 10.
  • 13.
  • 14.
  • 16. Not subcontractors for certificated (RCP/RRP)
  • 17. Not goods if not “ordinarily incorporated”
  • 18. Carpets, most electrical appliances and freestanding furniture
  • 19. And only goods installed by supplier
  • 20.
  • 22.
  • 24. Or substantially reconstructed protected building where either:-
  • 25. at least 60% of the work was alteration, not repair/maintenance; or
  • 26.
  • 27. t. 01865 261100 e. schamberlain@critchleys.co.uk