VCONST08390 - Zero-rating the 바카라 사이트˜approved alteration바카라 사이트™ of a 바카라 사이트˜protected building바카라 사이트™: is the work 바카라 사이트˜approved바카라 사이트™: places of worship and ecclesiastical exemption
Listed building consent is not needed for any works of alteration to an ecclesiastical building to which section 60 of the Planning (Listed Buildings and Conservation Areas) Act 1990 applies. Any alteration (that is not repair or maintenance) to the fabric of the building that has ecclesiastical exemption is an approved alteration.
Buildings and construction:
- lists the buildings that qualify for ecclesiastical exemption
- explains the internal controls churches put in place
- suggests what evidence should be retained to support zero-rating.
This does not include work to ministers바카라 사이트™ residences, where listed building consent is still needed before work can be classed as an 바카라 사이트˜approved alteration바카라 사이트™. This is confirmed by the Value Added Tax Act 1994, Schedule 8, Group 6, Note 7.
Listed building consent is also required for works to listed ecclesiastical buildings that are no longer used for religious purposes.