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':

  1.  

    •     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:

  2.  
    1.  

      –     a listed building (see 'Definition of listed building—protected buildings (zero-rating)' below)

    2.  

      –     a scheduled monument (see 'Definition of scheduled monument—protected buildings (zero-rating)')

  3.  

    •     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

  4.  

    •     VATA 1994, Sch 8, Group 6,

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