VCONST09350 - Alterations and repair or maintenance - case law and agreements: heating, chimneys and fireplaces
The first time installation of heating systems, chimneys and fireplaces are 바카라 사이트˜approved alterations바카라 사이트™.
Works to part, or all of, an existing system (including replacing items) are not normally 바카라 사이트˜approved alterations바카라 사이트™. Although extensions to a system, or moving the location of items, may qualify if the works required listed building consent.
Note: The work may in any event be zero-rated if carried out in the course of other 바카라 사이트˜approved alterations바카라 사이트™, such as an extension (VCONST08450).
Viva Gas Appliances ([1983] STC 819): Viva Gas installed gas appliances into homes. Sometimes such installations required old fireplaces to be removed and other works to the fabric of the building was required. It was decided that such works did constitute 바카라 사이트˜approved alterations바카라 사이트™.