Have you ever been part of a construction mission that used a basic contractor? Your services are equipped to the occupier – so in case you are a subcontractor you should standard price your work. Unlisted buildings in conservation areas, or buildings included in an area authority’s non-statutory list of buildings of native interest, which used to be known as Grade III buildings, aren’t ‘protected’ buildings for VAT purposes.
For most buildings relevant consent means listed building consent. However the place the building is a listed place of worship that’s exempted from the same old listed building controls under part 60 of the Planning and (Listed Buildings Conservation Areas) Act I990 it should confer with no matter consent for the accepted alterations is required by the competent authority.
It’s possible you’ll reconstruct a building where only a part of will probably be used for a qualifying objective. When determining if at the least 60% of the work might be zero-rated as ‘approved alterations’, the entire work to the building needs to be considered. However only those alterations to the qualifying parts can count in direction of the zero-rated factor.