VAT and listed buildings

[Wishful Thinker]

I am getting quotes for new windows to go in my 16th century farmhouse. They are part of an overall scheme that includes an extension. What is the VAT situation for restoration, or could I claim it to be part of the extension works, though the window will be in the original part of the building?

 

[Craig]

Generally, if it required consent then it could be subject to 0% VAT.

Your conractor is one who loses money if you get it wrong, so ask him.

Sometimes its worth getting consent for something that might not absolutely require it, so that you can argue for a better VAT treatment with your builder.

 

[Gervase]

Work to a 'protected building' (which includes listed buildings and scheduled monuments) can only be zero-rated if it is an 'approved alteration' or a 'substantial reconstruction'. In addition, the refurbished building must be used as either a dwelling, for 'relevant residential purpose' or for a 'relevant charitable purpose'. Professional fees can never be zero-rated.
See here: http://www.buildingconservation.com/articles/vat/vat.htm