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Official guidance
VAT Construction

VCONST08000 · ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): contents

  • VCONST08010 · ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): about this section
  • VCONST08100 · ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): basic conditions for zero-rating the ‘approved alteration’ of a ‘protected building’
  • VCONST08150 · ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): imported definitions and constraints
  • VCONST08200 · Zero-rating the ‘approved alteration’ of a ‘protected building’: is the work to a ‘protected building’
  • VCONST08300 · ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): is the work an ‘approved alteration’
  • VCONST08350 · Zero-rating the ‘approved alteration’ of a ‘protected building’: is the work ‘approved’
  • VCONST08450 · Zero-rating the ‘approved alteration’ of a ‘protected building’: ‘alterations’ and ‘repair or maintenance’
  • VCONST08550 · ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): incidental alterations
  • VCONST08600 · ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): constructing and altering structures in the curtilage of a building
  • VCONST08650 · ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): are the services supplied ‘in the course of’ an ‘approved alteration’
  • VCONST08700 · ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): certificates
  • VCONST08750 · ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): services excluded from zero-rating
  • VCONST08800 · ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): apportionment
  1. ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): contents
  2. ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): incidental alterations

VCONST08550 | ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): incidental alterations

From HM Revenue & Customs · VAT Construction

Incidental alterations to the fabric of a building that result from carrying out repair or maintenance work are excluded from being ‘approved alterations’. The word ‘incidental’ should be given its ordinary meaning as ‘happening or likely to happen in connection with or subordinate to something more important’.

The change was designed to introduce clarity in determining what ranks as an approved alteration where a building is altered in the process of being repaired or maintained. It is intended to extend what is implicit in the wording of the legislation that alterations that are repair or maintenance are not approved alterations, by further excluding alterations that are not an integral part of the repair or maintenance but arise as a result of the repair or maintenance.

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