Approval required

The taxpayer carried out works to Chatsworth House a listed building.

VATA 1994 Sch 8 Group 6 deals with the zero-rating of protected buildings and Group 6 Item 2 zero rates ‘the supply in the course of an approved alteration of a protected building of any services other than the services of an architect surveyor or any person acting as consultant or in a supervisory capacity.'

Note 6 defines an ‘approved alteration’ as one which essentially required listed building consent.

The taxpayer argued that the works noted in an email from Harrogate Borough Council should be zero rated.

These were amongst other things checking the timbers of the roof re-pointing work to the exterior restoring two internal rooms and re-lining the basement.

However none of these works actually required listed building consent...