Ancillary accommodation, alteration of

Application of Group 5 Notes

Approved alterations

60 per cent rule

Alteration

Anti-forestalling charge

Application of masonry paint

Barns

Building physically detached from building but within grounds

Cases

Charities

Construction of terrace

Conversion of outbuildings within curtilage

Custom-made joinery

Damp insulation and drainage system

Electrical work carried out on church

Emergency demolition work

Generally

Indoor swimming linked to building by covered walkway

Input tax fraud

Materials, zero-rating

Meaning

New railings around churchyard

Partial, apportionment

Prior, written consent required

Re-thatching

Repair or maintenance

Repairs to building destroyed by fire

Replacement of drainage

Replacement of roof

Zero-rating

Building within curtilage

Construction of administration block for nursing home

Conversion of outbuilding

Garage

Generally

Designed to remain as or become a dwelling, meaning

Flowcharts, zero-rating

Construction services

Disposals

Local authorities and similar bodies

Mains electrical wiring and lighting

Protected building v listed building

Protected building, meaning

Relevant charitable purpose

Repairs or maintenance

Cases

Standard-rating

Repairs to listed places of worship

Memorial scheme for charities

Restoration of farmhouse, input tax

Substantial reconstruction

Buildings immune from listing as protected pre-17 April 1996

Dwelling

Garages

Generally

New building within curtilage

Protected building

Single building: outbuilding

Substantially reconstructed: definition from October 2012

Zero-rating: sale of substantially reconstructed building

Substantially reconstructed

Meaning

Partial

Value added tax, zero-rating

Zero-rating

First grant by person substantially reconstructing

Generally

Incorrect certificates

Sale of substantially reconstructed building

Zero-rating: flowcharts

Construction services