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Approved alterations

05 June 2012 / Karen Mulcahy
Issue: 4356 / Categories: Comment & Analysis , VAT

KAREN MULCAHY explains the impact of proposed VAT changes aimed at listed buildings

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  • Alterations to certain listed buildings will be subject to 20% VAT.
  • Defining relevant charitable and relevant residential properties.
  • Possible relief available under the listed places of worship grant scheme.
  • Is the alteration a substantial reconstruction?
  • The removal of an anomaly will result in increased costs.

Much of the content of this year’s Budget came as quite a surprise to the majority of if not all VAT specialists.

There is normally a period of speculation leading up to the announcements with increases to the registration thresholds a general safe bet; however this year also contained a...

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