»Ê¹ÚÌåÓýapp

Other reliefs available for work to listed buildings

»Ê¹ÚÌåÓýapp changes only affect the zero-rating for protected buildings. »Ê¹ÚÌåÓýappre are no changes to other zero and reduced rates for construction work. A full list of these is set out in paragraph 2.1 of Notice 708. »Ê¹ÚÌåÓýappse include:

• A zero rate for conversion of any non-residential building into a dwelling or dwellings or into a relevant residential building for a housing association. See Section 6 of Public Notice 708 Buildings and construction
• A reduced VAT rate of 5 per cent for conversions of non-residential buildings into qualifying dwellings or communal residential buildings and for conversions of residential buildings to a different residential use. See Section 7 of Notice 708 Buildings and construction.
• A reduced VAT rate of 5 per cent for the renovation or alteration of empty residential premises. See Section 8 of Notice 708 Buildings and construction.
• A reduced VAT rate of 5 per cent VAT for the installation of energy saving materials, grant funded heating system measures and qualifying security goods. See Notice 708/6 Energy-saving materials
• A zero rate for some construction work to suit the condition of people with disabilities. See section 6 of Notice 701/7 VAT reliefs for disabled people.

»Ê¹ÚÌåÓýapp VAT treatment of repair and maintenance work to protected buildings

This remains unchanged as such work has always been liable to the standard rate of VAT.

Substantially reconstructing a listed building that is one’s own home

This does not qualify for zero-rating as this applies only to the first grant of a major interest in the reconstructed building. »Ê¹ÚÌåÓýapp work may have qualified until 1 October 2012 as an approved alteration to a protected building and may continue to do so until 1 October 2015 if it qualifies for the transitional provisions - see below).