Many approved alteration to listed buildings have concerned private dwellings, rather than community buildings. In 2012, the government decided that relief for work done on listed buildings concerning Britain's heritage is better achieved using grants than poorly targeted zero-rating.

Some alterations to listed building are:

(1)reduced-rated under VATA 1994, Sch. 7A, Grp. 6 and 7, e.g. for certain conversions of premises to a different residential use;

(2)zero-rated under VATA 1994, Sch. 8, Grp. 12 for certain alterations to buildings to provide facilities for the disabled,

but the above also applies to non-listed buildings.

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