Construction work on listed buildings VAT notice corrected

HMRC’s VAT Notice 701/30 ‘Education and Vocational Training’  has been edited to remove an error in paragraph 15.1 which incorrectly stated that construction services provided by builders are zero rated if they relate to alteration works carried out on a listed building that is used as residential accommodation for students or school pupils. Zero rating of approved alterations to listed buildings ended in 2012 after George Osborne’s Budget.

The error was alerted to Taxation by an accountant who had a builder client that had been shown the incorrect information by a school headmaster where he was quoting for work. HMRC has now removed the paragraph. The amendment to the notice on 6 February 2023 states: ‘The VAT liability of building work for education establishments has been updated in paragraph 15.1 to remove “carrying out of an approved alteration to a listed building” as...