(LON/96/1144) No. 14,817.

Decision given 27 March 1997.

Zero-rating – Listed dwelling house – Building destroyed by fire then rebuilt with an extension using repaired outer walls – Whether the alterations made were approved alterations under Value Added Tax Act 1983, Sch. 5, Grp. 8A, item 2 – Whether work done amounted to repair or maintenance.

  The issue was whether works carried out to a listed building (1) were zero-rated as approved alterations or (2) were works of repair or maintenance in whole or part.

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