VAT update: Listed buildings lose VAT zero-rating

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New VAT rules on things ranging from listed buildings to caravans came into force at the start of October.

The new rules - designed to address anomalies and which also include sports nutrition drinks, storage facilities and hot takeaway food - are summarised in Revenue & Customs Brief 27/12.

Two of the most significant changes, according to Kevin Hall from tax adviser firm Gabelle, are the withdrawal of zero-rating for alterations to protected buildings (although there are transitional rules until 30 September 2015), and additional rules before a supply of hot food can be zero-rated for VAT.

“Zero-rating for both is being restricted with some fairly complex rules applying to them both.  Several additional tests must be revie...

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About Nick Huber

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I’m a specialist business journalist and have a particular interest in tax and technology. 


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05th Oct 2012 17:45

The headline

For "get" read "lose".

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05th Oct 2012 22:38

Thanks for correction

Sub editing mistake was mine - many apologies. Headline fixed.

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