The VAT treatment of alterations to, and repairs and maintenance of, listed buildings and scheduled monuments is complex (VATA 1994, Sch. 8, Grp. 6). Certain works are zero-rated and others are standard-rated.

The following are considered to be protected buildings (VATA 1994, Sch. 8, Grp. 6, Note (1)):

(1)a listed building which is, or is to become, a dwelling(s) or which is intended for use solely for a relevant residential or relevant charitable purpose (as defined in VATA 1994, Sch. 8, Grp. 5, Notes (4) and (6)), which falls within:

(a)the Planning (Listed Buildings and Conservation Areas) Act 1990; or

(b)the Planning (Listed Buildings and Conservation Areas) (Scotland) Act 1997; or

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