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»Ê¹ÚÌåÓýapp first time installation of a plumbing system is an ‘approved alterationâ€�.

Works to part, or all, of an existing system (including replacing items) are not normally ‘approved alterations�. Although extensions to a system, or moving the location of items, may qualify if the works required listed building consent.

Note: »Ê¹ÚÌåÓýapp work may be zero-rated if carried out in the course of other ‘approved alterationsâ€�, such as an extension (VCONST08450).

In R W Gibbs (VTD 5596), asbestos lagging around central heating pipes dating back to about 1924 was removed. It was decided that these works were of repair or maintenance and not ‘approved alterations�.