Listed Buildings – HMRC extend transitional arrangements.

Les Howard
VAT Consultant
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Some good news! Thank you HMRC.

There has been a lot of discussion about the removal of zero rating for Approved Alterations to Listed Buildings. I share the concerns of many that one likely consequence is the increased use of unregistered, cowboy builders, leading to further deterioration of our historic buildings.

However, HMRC have extended the transitional period for zero rating for existing projects for a further 3 years. Where either Listed Building Consent, or its equivalent was applied for before 21 March 2012, or the written contract for construction work was signed before 21 March 2012, then zero rating will continue until 30 September 2015.

This relief is welcome. A number of projects I have seen were in process on Budget Day, and suddenly suffer massively increased costs.

The revised document is at para 2.6.14 -

About Les Howard


Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire

I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.


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