Commentary

V4.239 Approved alterations to protected buildings (to 30 September 2012)

Part V4 Exemption, zero-rating and reduced rates

V4.239 Approved alterations to protected buildings (to 30 September 2012)

V4.239 Approved alterations to protected buildings (to 30 September 2012)

This paragraph examines the zero-rating which was previously extended to certain alteration works by VATA 1994, Sch 8, Group 6, item 2. This relief was withdrawn after 30 September 2012 but the scope of relief is retained here for historical interest.

For an overview of relief under VATA 1994, Sch 8, Group 6, see V4.231.

Prior to 1 October 2012, a supply of services is zero-rated under VATA 1994, Sch 8, Group 6 item 2 if1:

  1.  

    •     it is made in the course of an approved alteration (see below) of a building

  2.  

    •     the building is a protected building (see V4.232C for protected buildings)

  3.  

    •     any certificate required to be given to the supplier by the customer is so given before the supply is made

  4.  

    •     after the alteration, the building is:

  5.  
    1.  

      –     designed to remain as one or more dwellings (see V4.232BA)

    2.  

      –     designed to become one or more dwellings (see V4.232BA)

    3.  

      –     intended for use solely for a relevant residential purpose (see V4.232BB)

    4.  

      –     intended for use solely for a relevant charitable purpose (see V4.232BC)

The expressions 'dwellings', 'relevant residential purpose' and 'relevant charitable purpose' bear, with the appropriate modifications, the same meaning in respect of VATA 1994, Sch 8, Group 6 as they have for Group 52.

A supply of goods cannot be zero-rated under this provision unless it comprises the incorporation of goods into the relevant building by a supplier who also supplies services within this head3. An example

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