SolvedVCONST08100 | ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): basic conditions for zero-rating the ‘approved alteration’ of a ‘protected building’
From HM Revenue & Customs · VAT Construction
The basic conditions for zero-rating the ‘approved alteration’ of a ‘protected building’ prior to 1 October 2012 are set out in Notice 708 Buildings and construction the conditions applying after that date).. The legal basis for those conditions applying prior to 1 October 2012, and where further guidance on their interpretation can be found, is as follows:
| Condition | Relevant law (all references are to VATA 1994, Schedule 8, Group 6 unless otherwise stated) | Guidance |
|---|---|---|
| 1 - Work is carried out to a ‘protected building’ | Item 2. Note 1. | VCONST08200 |
| 2 - The work is an ‘approved alteration’ | Item 2. Notes 6 and 10. | VCONST08300 |
| 3 -The work is supplied ‘in the course of’ an ‘approved alteration’ | Item 2. | VCONST08650 |
| 4 - Where necessary, a valid certificate is held | Note 3. | VCONST08700 |
| 5 - The service is not specifically excluded from zero rating | Item 2. Note 11. | VCONST08750 |