VAT on listed building works

Julie2011 Registered Posts: 33 💫 🐯 💫

Need a little help with a VAT query, my client has been doing some work on three listed buildings, repairs to the water mains, and has been tolds by their client that they shouldnt be charged VAT.

As this is a maintenance job and not renovation I thought VAT remains as standard, I have refered to the legislation but still getting to grips with how that works!!

Thanks for any help.



  • T.C.
    T.C. Registered, Tutor Posts: 1,448
    If he is not to charge VAT, then the customer should be able to show him proof of that. If not, I would charge and let them claim it back.
  • Gem7321
    Gem7321 MAAT, AAT Licensed Accountant Posts: 1,438
    Is the work definitely repairs and not an alteration?

    From VAT Notice 708:
    A building is altered when its fabric, such as its walls, roof, internal surfaces, floors, stairs, windows, doors, plumbing and wiring is changed in a meaningful way.

    Alterations carried out for the purposes of repair or maintenance, or any incidental alteration resulting from works of repair or maintenance, are always standard-rated, even if the work has been included in the listed building or scheduled monument consent.
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