Is VAT chargeable on repairs to a grade 2 listed property?
Feel free to ask for further info if required.
Many thanks is advance
Replies (12)
Please login or register to join the discussion.
Listed Building works
Zero rating is only applicable if either the consent was applied for, or the building contract was signed before March 2012.
Ah, but OGA ...
... you asked only if VAT would be chargeable. I'm not in the habit of answering questions that aren't asked :o)
In any event, given that you're talking about repairs (as opposed to alterations) the work could only ever be standard-rated.
I suppose that if we wanted to be thorough we would need to know:
Is the supplier VAT-registered?
Is the recipient a business or private customer?
Where is the property (do other countries have similar listing provisions)?
In other words, yes, my initial response was based on a number of (unstated) assumptions.
OK
... you asked only if VAT would be chargeable. I'm not in the habit of answering questions that aren't asked :o)
In any event, given that you're talking about repairs (as opposed to alterations) the work could only ever be standard-rated. Much will be alterations, subject to planning consent
I suppose that if we wanted to be thorough we would need to know:
Is the supplier VAT-registered? As far as I am aware, but as the work is >£200k they should be!
Is the recipient a business or private customer? Private
Where is the property (do other countries have similar listing provisions)? Buckinghamshire
In other words, yes, my initial response was based on a number of (unstated) assumptions.
What Les said
Sorry Les, only read the title!
Yes BKD the OP needs to be very clear about exactly what has been done.
ATM
NothingSorry Les, only read the title!
Yes BKD the OP needs to be very clear about exactly what has been done.
as always
The right question must first be asked, before the right answer can be provided.
And, there are numerous permutations of VAT consequences; that's where the Forum can only be an initial outline response, and the taxpayer should seek more comprehensive advice.
Moving goalposts
The opening question referred to repairs, with no mention of alterations. Given that the VAT treatment could be quite different, this illustrates the need to provide full and accurate facts when seeking advice, whether on Any Answers or elsewhere.
As has been suggested above, it is likely that the alterations will also need to be standard-rated - assuming that "nothing" in the preceding post means "nothing" (ie that planning consent wasn't applied for, or a contract entered into, before 21 March 2012).
Alterations...
and do these alterations result in the creation of a changed number of dwellings?
Isn't this fun, it's like a game of 20 questions, my vote goes for the answer being 'Pope Pius VII' or possibly 'a pineapple' haven't decided yet.