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Official guidance
VAT Construction

VCONST09000 · Alterations and repair or maintenance - case law and agreements

  • VCONST09010 · About this section
  • VCONST09100 · Church bells and bell frames
  • VCONST09150 · Damp proofing
  • VCONST09200 · Drains and guttering
  • VCONST09250 · Fences, railings and boundary walls
  • VCONST09300 · Floors and ceilings
  • VCONST09350 · Heating, chimneys and fireplaces
  • VCONST09400 · Lighting and wiring
  • VCONST09450 · Organs
  • VCONST09550 · Painting and decorating
  • VCONST09600 · Plumbing
  • VCONST09650 · Restoration
  • VCONST09700 · Roofs
  • VCONST09750 · Treatments and processes
  • VCONST09800 · Underpinning
  • VCONST09850 · Structural and internal walls
  • VCONST09900 · Windows
  1. Alterations and repair or maintenance - case law and agreements: contents
  2. Alterations and repair or maintenance - case law and agreements: restoration

VCONST09650 | Alterations and repair or maintenance - case law and agreements: restoration

From HM Revenue & Customs · VAT Construction

Works of restoration can be carried out either because the building:

  • is in disrepair, due to fire-damage, for example

or

  • has been unsympathetically altered in the past.

For buildings in severe disrepair you should not use the High Court judgment in C R Morrish ([1998] STC 954) to say that the works of restoration are not ‘alterations’ because they are works of ‘reconstruction’.

Instead, you should examine the works and decide if they are alterations that are also works of repair or maintenance, following the rest of the guidance in this section and in VCONST08000. Where appropriate, an apportionment can be made.

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