Conservatory VAT on Listed Building

Up until the 21st March 2012, it was generally agreed that when building a new conservatory attached to a listed building or property, that the cost of building the conservatory will be zero rated for VAT purposes. However, for work carried out on a Listed building and not completed by the 1st October 2012, the VAT zero-rating has been discontinued. For more detailed information regarding this please visit www.conservatoryadvice.com

HM Revenue & Customs describe a listed building as one that falls within:

• Planning (Listed Buildings and Conservation Areas) Act 1990; or
• Planning (Listed Buildings and Conservation Areas) (Scotland) Act 1997;

Or is a scheduled monument, within the meaning of the Ancient Monuments and Archaeological Areas Act 1979.

In England & Wales this means that as of the 21st March 2012, VAT zero-rating will NOT now apply if the property is:

• Grade I – a building of exceptional interest
• Grade II* – an important building of more than special interest
• Grade II – a building of special interest, warranting every effort of preservation

For further advice speak to your accountant or Contact Us for our best interpretation of the rules.

• Conservatory VAT
• The VAT treatment for Listed Buildings
• The VAT treatment at the Zero Rate for New Buildings
• The Zero, 5% and 20% VAT Rates for Barn Conversions
• How VAT is applied at the 5% Rate for Uninhabited Buildings
• What happens if the zero rate is offered or asked for illegally