SolvedVCONST08360 | Zero-rating the ‘approved alteration’ of a ‘protected building’: is the work ‘approved’: when is work ‘approved’
From HM Revenue & Customs · VAT Construction
Work is ‘approved’ when
it requires listed building consent (VCONST08370)
and
listed building consent has been granted (VCONST08380).
Remember:
not everything that requires listed building consent is an alteration for VAT purposes (VCONST08450)
there are special rules for ecclesiastical buildings (VCONST08390)
there are special rules for Crown or Duchy interest (VCONST08400).