VAT Construction

VCONST08300 - 바카라 사이트˜Approved alteration바카라 사이트™ of a 바카라 사이트˜protected building바카라 사이트™ (rules prior to 1 October 2012): is the work an 바카라 사이트˜approved alteration바카라 사이트™

The definition of 바카라 사이트˜approved alteration바카라 사이트™

The term 바카라 사이트˜approved alteration바카라 사이트™ is defined by the Value Added Tax Act 1994, Schedule 8, Group 6, Note 6.

Note: The construction of a building separate from, but in the curtilage of, a protected building is expressly excluded from being an alteration. The legal basis for this is Note 10 to Group 6 and it is explained at VCONST08260.

Establishing the works and their status

Having established that the works in question will be carried out on a 바카라 사이트˜protected building바카라 사이트™, it is then necessary to determine the nature of those works.

Work to a protected building may be extensive. It may affect more than one part of the building and consist of more than one task. It is important to identify these as closely as possible in order establish any variations in liability and agree any apportionments (VCONST08800).

The status (and consequently the liability) of the works can then be established using the table below and the guidance attached to each step:

Step	Question	Options
1	Does the work require and have Listed Building Consent? (VCONST08350)	Yes, go to step 2. No, the work is not an 바카라 사이트˜approved alteration바카라 사이트™.
2	Is the work an alteration of the fabric of the building, which is not work of repair or maintenance? (VCONST08450)	Yes, go to step 3. No, the work is not an 바카라 사이트˜approved alteration바카라 사이트™.
3	Is the alteration an incidental alteration resulting from carrying out works of repair or maintenance? (VCONST08550)	Yes, the work is not an 바카라 사이트˜approved alteration바카라 사이트™. No, the work is an 바카라 사이트˜approved alteration바카라 사이트™.

Remember, work that is not 바카라 사이트˜an approved alteration바카라 사이트™ may nevertheless be zero-rated if it is supplied 바카라 사이트˜in the course of바카라 사이트™ an 바카라 사이트˜approved alteration바카라 사이트™ (VCONST08650).