BB/11/B/05 Zero rating for protected buildings—definition of garage
Business Brief, Issue 11. 18 May 2005
This Business Brief article sets out HM Revenue & Customs' (HMRC) revised policy on what constitutes a “garage” for the purpose of the zero ratings relating to listed buildings which are dwellings.
It follows a decision of the VAT & Duties Tribunal in the case of Grange Builders (Quainton) Ltd (LON/02/982).
Background
The law provides zero rating for approved alterations to a listed building designed to remain as or become a dwelling or number of dwellings and also for the first grant, by the person reconstructing such a building, of a major interest in the building or part of the building, or its site.
For the purpose of the zero rating, such a building