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

When transitional rules apply to work

Local authorities and similar bodies

Mains electrical wiring and lighting

Northern Ireland

Protected building v listed building

Protected building, meaning

Relevant charitable purpose

Repairs or maintenance

Cases

Standard-rating

Repairs to listed places of worship

Alterations to listed church buildings

Generally

Memorial scheme for charities

Worship Grant Scheme

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

When transitional rules apply to work