V4.232C Protected buildings
This paragraph examines the meaning of protected buildings. Certain supplies in connection with protected buildings may be zero-rated under VATA 1994, Sch 8, Group 6 (although the scope of zero-rating in connection with protected buildings was significantly reduced after 30 September 2012). For an overview of the scope of zero-rating under this group, see V4.239.
For the scope of zero-rating of the first grant of a major interest in a reconstructed protected building, see V4.235.
The following notes to VATA 1994, Sch 8, Group 6 are relevant to the meaning of the term 'protected building':
• VATA 1994, Sch 8, Group 6, Note 1 defines a 'protected building' as a building which is designed to remain as or become a dwelling or number of dwellings or is intended for use solely for a relevant residential purpose or a relevant charitable purpose after the reconstruction or alteration and which, in either case, is:
– a listed building (see 'Definition of listed building—protected buildings (zero-rating)' below)
– a scheduled monument (see 'Definition of scheduled monument—protected buildings (zero-rating)')
• VATA 1994, Sch 8, Group 6, Note 2 defines a building which is designed to remain as or become a dwelling or number of dwellings for the purposes of this Group, for which see V4.232BA
• VATA 1994, Sch 8, Group 6,
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial