VAT - Protected Buildings - Revision history

Designing Buildings at 08:41, 4 November 2020

2020-11-04T08:41:13Z

← Older revision		Revision as of 08:41, 4 November 2020
Line 93:		Line 93:
	* HMRC, VAT, [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000513&propertyType=document#P948_97901 Buildings and construction].		* HMRC, VAT, [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000513&propertyType=document#P948_97901 Buildings and construction].

−	[[Category:Conservation]] [[Category:Taxation]]	+	[[Category:Conservation]] [[Category:DCN_Definition]] [[Category:DCN_Guidance]] [[Category:DCN_Policy]] [[Category:Taxation]]

Designing Buildings at 14:12, 4 February 2020

2020-02-04T14:12:14Z

← Older revision		Revision as of 14:12, 4 February 2020
Line 47:		Line 47:
	\|-		\|-
	\|		\|
−	Designed to remain as or become a dwelling or number of dwellings.	+	Designed to remain as or become a dwelling or number of dwellings. Intended for use solely for a relevant residential purpose.
−	Intended for use solely for a relevant residential purpose.	+

	Intended for use solely for a relevant charitable purpose.		Intended for use solely for a relevant charitable purpose.
−	\|	+	\| Either a listed building or a scheduled monument
−	Either a listed building or	+
−	a scheduled monument	+
	\|}		\|}

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	The underlying purpose of these provisions is to facilitate the repair and protection of nationally important buildings as well as to make the provision of certain types of dwelling easier and less financially demanding than would otherwise be the case.		The underlying purpose of these provisions is to facilitate the repair and protection of nationally important buildings as well as to make the provision of certain types of dwelling easier and less financially demanding than would otherwise be the case.

−	However, at the time of writing, these zero – rating rules are being reviewed by HM Government and it may be the case that this favourable treatment is removed for approved alterations to approved buildings.	+	However, at the time of writing, these zero-rating rules are being reviewed by HM Government and it may be the case that this favourable treatment is removed for approved alterations to approved buildings.

−	~~= Find out more =~~	+	= Related articles on Designing Buildings Wiki =
−		+
−	=== Related articles on Designing Buildings Wiki ===	+

	* Business rates.		* Business rates.
Line 93:		Line 88:
	* VAT reverse charge.		* VAT reverse charge.

−	=== External references ===	+	= External references =

	* [http://www.hmrc.gov.uk/vat HMRC: VAT].		* [http://www.hmrc.gov.uk/vat HMRC: VAT].

Editor at 12:45, 9 July 2018

2018-07-09T12:45:48Z

← Older revision		Revision as of 12:45, 9 July 2018
Line 16:		Line 16:

	{\|		{\|
−	\|Condition	+	\| Condition
−	\|Description	+	\| Description
	\|-		\|-
−	\|1	+	\| 1
−	\|Work is carried out to a ‘protected’ building.	+	\| Work is carried out to a ‘protected’ building.
	\|-		\|-
−	\|2	+	\| 2
−	\|The work is an ‘alteration’ of a protected building and is not work of ‘repair or maintenance’.	+	\| The work is an ‘alteration’ of a protected building and is not work of ‘repair or maintenance’.
	\|-		\|-
−	\|3	+	\| 3
−	\|The alteration is ‘approved’.	+	\| The alteration is ‘approved’.
	\|-		\|-
−	\|4	+	\| 4
−	\|Your services are made ‘in the course of the approved alteration’ of that building.	+	\| Your services are made ‘in the course of the approved alteration’ of that building.
	\|-		\|-
−	\|5	+	\| 5
−	\|Where necessary, you hold a valid certificate.	+	\| Where necessary, you hold a valid certificate.
	\|-		\|-
−	\|6	+	\| 6
−	\|Your services are not specifically excluded from zero-rating.	+	\| Your services are not specifically excluded from zero-rating.
	\|}		\|}

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	{\|		{\|
−	\|width="50%"\|A protected building is a building that is	+	\|width="50%"\| A protected building is a building that is
−	\|width="50%"\|and is	+	\|width="50%"\| and is
	\|-		\|-
−	\|Designed to remain as or become a dwelling or number of dwellings.	+	\|
		+	Designed to remain as or become a dwelling or number of dwellings.
	Intended for use solely for a relevant residential purpose.		Intended for use solely for a relevant residential purpose.

	Intended for use solely for a relevant charitable purpose.		Intended for use solely for a relevant charitable purpose.
−	\|Either a listed building or	+	\|
		+	Either a listed building or
	a scheduled monument		a scheduled monument
	\|}		\|}
Line 89:		Line 91:
	* VAT - Option to tax.		* VAT - Option to tax.
	* VAT Policy for historic buildings.		* VAT Policy for historic buildings.
		+	* VAT reverse charge.

	=== External references ===		=== External references ===

Institute of Historic Building Conservation at 07:26, 14 June 2016

2016-06-14T07:26:53Z

← Older revision		Revision as of 07:26, 14 June 2016
Line 16:		Line 16:

	{\|		{\|
−	~~\|width="50%"~~\|Condition	+	\|Condition
−	~~\|width="50%"~~\|Description	+	\|Description
	\|-		\|-
	\|1		\|1
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	\|-		\|-
	\|Designed to remain as or become a dwelling or number of dwellings.		\|Designed to remain as or become a dwelling or number of dwellings.
−
	Intended for use solely for a relevant residential purpose.		Intended for use solely for a relevant residential purpose.

	Intended for use solely for a relevant charitable purpose.		Intended for use solely for a relevant charitable purpose.
	\|Either a listed building or		\|Either a listed building or
−
	a scheduled monument		a scheduled monument
	\|}		\|}
Line 87:		Line 85:
	* PAYE.		* PAYE.
	* Stamp duty.		* Stamp duty.
		+	* Tax Relief for Heritage: Lessons from abroad.
	* VAT.		* VAT.
	* VAT - Option to tax.		* VAT - Option to tax.
		+	* VAT Policy for historic buildings.

	=== External references ===		=== External references ===
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	* HMRC, VAT, [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000513&propertyType=document#P948_97901 Buildings and construction].		* HMRC, VAT, [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000513&propertyType=document#P948_97901 Buildings and construction].

−	[[Category:~~Taxation~~]] [[Category:~~Conservation~~]]	+	[[Category:Conservation]] [[Category:Taxation]]

Designing Buildings at 07:48, 18 May 2016

2016-05-18T07:48:30Z

← Older revision		Revision as of 07:48, 18 May 2016
Line 1:		Line 1:
−
	Note: From 1 October 2012, zero rating has been withdrawn for work undertaken to protected buildings.		Note: From 1 October 2012, zero rating has been withdrawn for work undertaken to protected buildings.

−	To mitigate the impact of this change, a transitional relief will apply until 30 September 2015. Zero-rating will continue to apply where a 'relevant consent' was applied for before 21 March 2012 or a contract was entered into before 21 March 2012. This included contracts already underway on 21 March 2012. For more information see HMRC, [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000513&propertyType=document#P948_97901 Buildings and construction].~~<br/>~~	+	To mitigate the impact of this change, a transitional relief will apply until 30 September 2015. Zero-rating will continue to apply where a 'relevant consent' was applied for before 21 March 2012 or a contract was entered into before 21 March 2012. This included contracts already underway on 21 March 2012. For more information see HMRC, [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000513&propertyType=document#P948_97901 Buildings and construction].

	= Introduction =		= Introduction =
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	Consultants’ fees associated with such works are not, however, zero-rated although some consultants services which are supplied via, for example, a design and build contract may be zero-rated depending upon the nature of such services and the contractual arrangement under which they are supplied.		Consultants’ fees associated with such works are not, however, zero-rated although some consultants services which are supplied via, for example, a design and build contract may be zero-rated depending upon the nature of such services and the contractual arrangement under which they are supplied.

−	Your services can be zero-rated when ~~'''~~all~~'''~~ of the following conditions are met:	+	Your services can be zero-rated when all of the following conditions are met:

−	{\| ~~border~~="0" ~~cellpadding~~="0"	+	{\|
		+	\|width="50%"\|Condition
		+	\|width="50%"\|Description
	\|-		\|-
−	\|	+	\|1
−	~~Condition~~	+	\|Work is carried out to a ‘protected’ building.
−		+
−	\|	+
−	~~Description~~	+
−		+
	\|-		\|-
−	\|	+	\|2
−	1	+	\|The work is an ‘alteration’ of a protected building and is not work of ‘repair or maintenance’.
−		+
−	\|	+
−	~~Work~~ is ~~carried out to~~ a ~~‘protected’~~ building.	+
−		+
	\|-		\|-
−	\|	+	\|3
−	2	+	\|The alteration is ‘approved’.
−		+
−	\|	+
−	The ~~work~~ is ~~an ‘alteration’ of a protected building and is not work of ‘repair or maintenance’~~.	+
−		+
	\|-		\|-
−	\|	+	\|4
−	3	+	\|Your services are made ‘in the course of the approved alteration’ of that building.
−		+
−	\|	+
−	~~The alteration is ‘approved’~~.	+
−		+
	\|-		\|-
−	\|	+	\|5
−	4	+	\|Where necessary, you hold a valid certificate.
−		+
−	\|	+
−	~~Your services are made ‘in the course of the approved alteration’ of that building~~.	+
−		+
	\|-		\|-
−	\|	+	\|6
−	5	+	\|Your services are not specifically excluded from zero-rating.
−		+
−	\|	+
−	~~Where necessary, you hold a valid certificate.~~	+
−		+
−	\|-	+
−	\|	+
−	6	+
−		+
−	\|	+
−	Your services are not specifically excluded from zero-rating.	+
−		+
	\|}		\|}

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	A building is a ‘protected’ building when the following conditions are met:		A building is a ‘protected’ building when the following conditions are met:

−	{\| ~~border~~="0" ~~cellpadding~~="0"	+	{\|
		+	\|width="50%"\|A protected building is a building that is
		+	\|width="50%"\|and is
	\|-		\|-
−	\|	+	\|Designed to remain as or become a dwelling or number of dwellings.
−	~~A protected building is a building that is~~	+
−		+
−	\|	+
−	~~and is~~	+
−		+
−	\|-	+
−	\|	+
−	Designed to remain as or become a dwelling or number of dwellings.	+

	Intended for use solely for a relevant residential purpose.		Intended for use solely for a relevant residential purpose.

	Intended for use solely for a relevant charitable purpose.		Intended for use solely for a relevant charitable purpose.
−		+	\|Either a listed building or
−	\|	+
−	Either a listed building or	+

	a scheduled monument		a scheduled monument
−
	\|}		\|}

Line 115:		Line 76:
	The underlying purpose of these provisions is to facilitate the repair and protection of nationally important buildings as well as to make the provision of certain types of dwelling easier and less financially demanding than would otherwise be the case.		The underlying purpose of these provisions is to facilitate the repair and protection of nationally important buildings as well as to make the provision of certain types of dwelling easier and less financially demanding than would otherwise be the case.

−	~~'''~~However, at the time of writing, these zero – rating rules are being reviewed by HM Government and it may be the case that this favourable treatment is removed for approved alterations to approved buildings~~'''~~.	+	However, at the time of writing, these zero – rating rules are being reviewed by HM Government and it may be the case that this favourable treatment is removed for approved alterations to approved buildings.

	= Find out more =		= Find out more =

	=== Related articles on Designing Buildings Wiki ===		=== Related articles on Designing Buildings Wiki ===
−	*Business rates.	+
−	*Conservation areas.	+	* Business rates.
−	*Listed buildings.	+	* Conservation areas.
−	*PAYE.	+	* Listed buildings.
−	*Stamp duty.	+	* PAYE.
−	*VAT.	+	* Stamp duty.
−	*VAT - Option to tax.	+	* VAT.
		+	* VAT - Option to tax.

	=== External references ===		=== External references ===
−	*[http://www.hmrc.gov.uk/vat HMRC: VAT].
−	*HMRC, VAT, [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000513&propertyType=document#P948_97901 Buildings and construction].

−	[[Category:Taxation]]	+	* [http://www.hmrc.gov.uk/vat HMRC: VAT].
		+	* HMRC, VAT, [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000513&propertyType=document#P948_97901 Buildings and construction].
		+
		+	[[Category:Taxation]] [[Category:Conservation]]

Designing Buildings at 12:16, 3 April 2014

2014-04-03T12:16:43Z

← Older revision		Revision as of 12:16, 3 April 2014
Line 2:		Line 2:
	Note: From 1 October 2012, zero rating has been withdrawn for work undertaken to protected buildings.		Note: From 1 October 2012, zero rating has been withdrawn for work undertaken to protected buildings.

−	To mitigate the impact of this change, a transitional relief will apply until 30 September 2015. Zero-rating will continue to apply where a 'relevant consent' was applied for before 21 March 2012 or a contract was entered into before 21 March 2012. This included contracts already underway on 21 March 2012. For more information see HMRC~~, VAT~~, [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000513&propertyType=document#P948_97901 Buildings and construction].<br/>	+	To mitigate the impact of this change, a transitional relief will apply until 30 September 2015. Zero-rating will continue to apply where a 'relevant consent' was applied for before 21 March 2012 or a contract was entered into before 21 March 2012. This included contracts already underway on 21 March 2012. For more information see HMRC, [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000513&propertyType=document#P948_97901 Buildings and construction].<br/>

	= Introduction =		= Introduction =

109.158.144.139 at 12:15, 3 April 2014

2014-04-03T12:15:35Z

← Older revision		Revision as of 12:15, 3 April 2014
Line 1:		Line 1:
		+
		+	Note: From 1 October 2012, zero rating has been withdrawn for work undertaken to protected buildings.
		+
		+	To mitigate the impact of this change, a transitional relief will apply until 30 September 2015. Zero-rating will continue to apply where a 'relevant consent' was applied for before 21 March 2012 or a contract was entered into before 21 March 2012. This included contracts already underway on 21 March 2012. For more information see HMRC, VAT, [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000513&propertyType=document#P948_97901 Buildings and construction].<br/>

	= Introduction =		= Introduction =
Line 126:		Line 130:
	=== External references ===		=== External references ===
	*[http://www.hmrc.gov.uk/vat HMRC: VAT].		*[http://www.hmrc.gov.uk/vat HMRC: VAT].
		+	*HMRC, VAT, [http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000513&propertyType=document#P948_97901 Buildings and construction].

	[[Category:Taxation]]		[[Category:Taxation]]

Designing Buildings at 14:57, 12 June 2013

2013-06-12T14:57:07Z

← Older revision		Revision as of 14:57, 12 June 2013
Line 1:		Line 1:
		+
		+	= Introduction =
		+
	Work on certain types of building may be zero-rated. This means that that no VAT is payable on such work.		Work on certain types of building may be zero-rated. This means that that no VAT is payable on such work.

Line 9:		Line 12:
	Your services can be zero-rated when '''all''' of the following conditions are met:		Your services can be zero-rated when '''all''' of the following conditions are met:

−	{\| ~~cellpadding~~="0" ~~border~~="0~~" align="center~~"	+	{\| border="0" cellpadding="0"
	\|-		\|-
	\|		\|
−	~~'''~~Condition~~'''~~	+	Condition

	\|		\|
−	~~'''~~Description~~'''~~	+	Description

	\|-		\|-
−	~~\| style="height: 32px;"~~ \|	+	\|
	1		1

−	~~\| style="height: 32px;"~~ \|	+	\|
	Work is carried out to a ‘protected’ building.		Work is carried out to a ‘protected’ building.

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	\|-		\|-
−	~~\| style="height: 38px;"~~ \|	+	\|
	4		4

−	~~\| style="height: 38px;"~~ \|	+	\|
	Your services are made ‘in the course of the approved alteration’ of that building.		Your services are made ‘in the course of the approved alteration’ of that building.

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	\|}		\|}

−	~~'''~~What is a ‘protected’ building?~~'''~~	+	= What is a ‘protected’ building? =

	A building is a ‘protected’ building when the following conditions are met:		A building is a ‘protected’ building when the following conditions are met:

−	{\| ~~cellpadding~~="0" ~~border~~="0~~" align="center~~"	+	{\| border="0" cellpadding="0"
	\|-		\|-
	\|		\|
−	~~'''~~A protected building is a building that is~~'''~~	+	A protected building is a building that is

	\|		\|
−	~~'''~~and is~~'''~~	+	and is

	\|-		\|-
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	\|		\|
−	Either a listed building ~~'''~~or~~'''~~	+	Either a listed building or

	a scheduled monument		a scheduled monument
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	\|}		\|}

−	~~'''~~What is a listed building?~~'''~~	+	= What is a listed building? =

	A listed building is one included in a statutory list of buildings of special architectural or historic interest compiled by the Secretary of State for National Heritage in England and by the Secretaries of State for Scotland, Wales and Northern Ireland.		A listed building is one included in a statutory list of buildings of special architectural or historic interest compiled by the Secretary of State for National Heritage in England and by the Secretaries of State for Scotland, Wales and Northern Ireland.
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	Unlisted buildings in conservation areas, or buildings included in a local authority's non-statutory list of buildings of local interest, which used to be known as Grade III buildings, are not ‘protected’ buildings for VAT purposes.		Unlisted buildings in conservation areas, or buildings included in a local authority's non-statutory list of buildings of local interest, which used to be known as Grade III buildings, are not ‘protected’ buildings for VAT purposes.

−	~~'''~~What is a scheduled monument~~?'''~~	+	See Listed buildings for more information.
		+
		+	= What is a scheduled monument =

	A scheduled monument is one included in a statutory schedule of monuments of national importance as defined in the Ancient Monuments and Archaeological Areas Act 1979 or the Historic Monuments and Archaeological Object (Northern Ireland) Order 1995.		A scheduled monument is one included in a statutory schedule of monuments of national importance as defined in the Ancient Monuments and Archaeological Areas Act 1979 or the Historic Monuments and Archaeological Object (Northern Ireland) Order 1995.
Line 108:		Line 113:
	'''However, at the time of writing, these zero – rating rules are being reviewed by HM Government and it may be the case that this favourable treatment is removed for approved alterations to approved buildings'''.		'''However, at the time of writing, these zero – rating rules are being reviewed by HM Government and it may be the case that this favourable treatment is removed for approved alterations to approved buildings'''.

−	~~----~~	+	= Find out more =

−	= ~~See also~~ =	+	=== Related articles on Designing Buildings Wiki ===
		+	*Business rates.
		+	*Conservation areas.
		+	*Listed buildings.
		+	*PAYE.
		+	*Stamp duty.
		+	*VAT.
		+	*VAT - Option to tax.

		+	=== External references ===
	*[http://www.hmrc.gov.uk/vat HMRC: VAT].		*[http://www.hmrc.gov.uk/vat HMRC: VAT].
−	*VAT.
−	*Listed buildings.
−	*Conservation areas.

	[[Category:Taxation]]		[[Category:Taxation]]

Designing Buildings at 12:44, 20 July 2012

2012-07-20T12:44:06Z

← Older revision		Revision as of 12:44, 20 July 2012
Line 110:		Line 110:
	----		----

−	See also	+	= See also =

	*[http://www.hmrc.gov.uk/vat HMRC: VAT].		*[http://www.hmrc.gov.uk/vat HMRC: VAT].

Designing Buildings at 12:43, 20 July 2012

2012-07-20T12:43:34Z

← Older revision		Revision as of 12:43, 20 July 2012
Line 9:		Line 9:
	Your services can be zero-rated when '''all''' of the following conditions are met:		Your services can be zero-rated when '''all''' of the following conditions are met:

−	{\| cellpadding="0" border="0" align="~~left~~"	+	{\| cellpadding="0" border="0" align="center"
	\|-		\|-
	\|		\|
Line 65:		Line 65:
	A building is a ‘protected’ building when the following conditions are met:		A building is a ‘protected’ building when the following conditions are met:

−	{\| cellpadding="0" border="0" align="~~left~~"	+	{\| cellpadding="0" border="0" align="center"
	\|-		\|-
	\|		\|