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Official guidance
VAT Construction

VCONST08900 · ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): contents

  • VCONST08910 · ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): Changes
  • VCONST08920 · ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): Transitional relief from 1 October 2012 to 30 September 2015
  • VCONST08930 · ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): Buildings affected by these changes
  • VCONST08940 · ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): Other reliefs
  • VCONST08950 · ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): Transitional arrangements
  • VCONST08960 · ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): terms 'relevant consent' and 'written contract
  • VCONST08970 · ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): Scope of the transitional relief
  • VCONST08980 · ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): Evidence of zero-rated entitlement under the transitional arrangements
  • VCONST08990 · ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): Scope of the transitional relief
  1. ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): contents
  2. ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): terms 'relevant consent' and 'written contract

VCONST08960 | ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): terms 'relevant consent' and 'written contract

From HM Revenue & Customs · VAT Construction

‘Relevant consent’

For most buildings relevant consent means listed building consent. However many listed places of worship are exempt from the usual listed building controls under s60 of the Planning (Listed Buildings and Conservation Areas) Act 1990. For listed places of worship with this ecclesiastical exemption ‘relevant consent’ means whatever consent for the approved alterations is required by the competent authority eg, for works on Church of England buildings, a ‘faculty’.

‘Written contract’

The contract referred to in the transitional arrangements is the written contract with the builder, not the architects’ plans, planning permission etc.

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