Q.2 Will replacing the roof be eligible for the ‘approved alterations’ to a listed building?
We are living in a Grade II* listed building in Liverpool. This building has four flats. We are planning to replace the whole roof. I believe it qualifies for VAT at the rate of 5% instead of 20% on
the work and materials. What forms should we and the builder fill in before the work begins?
Arthur Weller replies:
For an occupied Grade II* block in Liverpool that is Disclaimer: This ‘Tax Insider’ newsletter is produced for general guidance only, and professional advice should be sought before any decision is made. Individual circumstances can vary and therefore no responsibility can be accepted by the contributors or the publisher, Tax Insider Ltd, for any action taken, or any decision made to refrain from action, by any readers of this guide. All rights reserved. No part of this guide may be reproduced or transmitted in any form or by any means. To the fullest extent permitted by law, the contributors and Tax Insider Ltd do not accept liability for any direct, indirect, special, consequential or other losses or damages of whatsoever kind arising from using this guide. simply having its roof replaced, you and your builder do not need to complete any HMRC certificate—the work is standard-rated at 20% VAT. The zero rate for ‘approved alterations’ to listed dwellings was abolished on 1 October 2012. Only if the building had been unoccupied for two years, or you were changing the number of flats, or you were installing qualifying energy-saving measures, would the 5% or 0% rules (with their simple one-page certificate) come into play.
