From Dr David Knight
Sir, - The article "Getting listed" (Gazette, 23 November)
summarises a complex question in a way that could be
misleading.
Since 1 October 2012, all works to
listed buildings are subject to VAT at 20 per cent, with the
exception of the purchase of energy-saving materials that are
currently subject to VAT at five per cent.
Transitional arrangements are in place
which allow work to a listed building to be zero-rated until 30
September 2015, provided that permission to do the work was granted
before Budget Day, 21 March 2012. Further information about this is
published at www.
churchcare.co.uk/about-us/archived-news-items/vat-and-alterations-better-transitional-arrangements.
The Listed Places of Worship Grant
Scheme (www.lpwscheme. org.uk) has been extended to offer grants to
cover the VAT incurred on all building work to listed church
buildings.
DAVID KNIGHT
Senior Conservation Officer
Cathedral and Church Buildings Division
Church House, Great Smith Street
London SW1P 3AZ