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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): certificates

VCONST08700 | ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): certificates

From HM Revenue & Customs · VAT Construction

The requirement for certificates for works to ‘protected buildings’ used for a relevant residential or relevant charitable purpose is imported into Group 6 (VCONST08150). VCONST18000 provides guidance on certificates.

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