VAT Property Solutions
Note: 35
Crown/ Dutchy interest buildings - An alteration to the fabric of a building which would otherwise have required listed building consent (see glossary) and which is not work of repair or maintenance is an approved alteration qualifying for 0%. Places of worship / ecclesiastical exemption - this is limnited to: the Church of England, the Church of Wales; the Roman Catholic Church; the Methodist Church; the Baptist Union of England and Wales and the United Reformed Church - providing that the work is not repair or maintenance and a 'faculty' has been obtained (a contractor should keep a copy for its records) the work is 0%. NB. The expemption does NOT apply to dwellings where normal listed building procedure applies. Scheduled monuments - All work affecting scheduled monuments require consent from the Secretary of State. Approved altherations are those works of alteration for which consent has been obtained.
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