Until 1 October 2012 there was a zero rating relief for ‘approved alterations’ to certain listed buildings. After this date zero rating ceased to apply although there were transitional arrangements in place.


(1) Protected (listed) buildings or monuments

To qualify for any work to be zero-rated, the building or monument must normally be Grade I, Grade II(*), Grade II or the equivalent in Scotland and Northern Ireland. Other listed buildings or monuments are not zero-rated.

(2) ‘Approved’

The work must be ‘approved’ in advance. Work is ‘approved’ when:

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