VAT Construction

VCONST08010 - 바카라 사이트˜Approved alteration바카라 사이트™ of a 바카라 사이트˜protected building바카라 사이트™ (rules prior to 1 October 2012): about this section

This section provides guidance on when the 바카라 사이트˜approved alteration바카라 사이트™ of a 바카라 사이트˜protected building바카라 사이트™ is zero-rated. The first part of this section (VCONST08100 to VCONST08800) covers the position as it was prior to the changes in law that took place with effect from 1 October 2012. The second part, which is covered in VCONST08900 to VCONST08970 sets out the changes that occurred after that date. 바카라 사이트˜Protected buildings바카라 사이트™ is a VAT term and doesn바카라 사이트™t include all listed buildings or scheduled monuments (this is explained further at VCONST08200).

The zero rate applies to the 바카라 사이트˜approved alteration바카라 사이트™ of a listed building, or scheduled monument, that is a building:

• 바카라 사이트˜designed to remain as or become a dwelling or number of dwellings바카라 사이트™ (VCONST14300)
• intended for use solely for a 바카라 사이트˜relevant residential purpose바카라 사이트™ (VCONST15000)

or

• intended for use solely for a 바카라 사이트˜relevant charitable purpose바카라 사이트™ (VCONST16000).

There are occasions when the supply must be apportioned (VCONST08800).