Approved alterations of a protected building
UK law has been amended to remove the zero rate on construction services and related building materials in the course of an approved alteration of a protected building.
Transitional arrangements provide that ‘relevant supplies’ – supplies of services and related building materials made in the course of an approved alteration of a protected building made before 30 September 2015, pursuant to a contract entered into or a relevant consent applied for before 21 March 2012 – continued to qualify for the zero rate. As from 1 October 2015, these supplies have been standard-rated.
For further information see Chapter 9 of HMRC VAT Notice 708: Buildings and Construction.
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