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Listed buildings and VAT payment

07 December 2012


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.

Senior Conservation Officer
Cathedral and Church Buildings Division
Church House, Great Smith Street
London SW1P 3AZ

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