VCONST08100 - ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): basic conditions for zero-rating the ‘approved alteration’ of a ‘protected building’

The basic conditions for zero-rating the ‘approved alteration’ of a ‘protected building’ prior to 1 October 2012 are set out in Notice 708 Buildings and construction the conditions applying after that date).. The legal basis for those conditions applying prior to 1 October 2012, and where further guidance on their interpretation can be found, is as follows:

Condition	Relevant law (all references are to VATA 1994, Schedule 8, Group 6 unless otherwise stated)	Guidance
1 - Work is carried out to a ‘protected building’	Item 2. Note 1.	VCONST08200
2 - The work is an ‘approved alteration’	Item 2. Notes 6 and 10.	VCONST08300
3 -The work is supplied ‘in the course of’ an ‘approved alteration’	Item 2.	VCONST08650
4 - Where necessary, a valid certificate is held	Note 3.	VCONST08700
5 - The service is not specifically excluded from zero rating	Item 2. Note 11.	VCONST08750