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30 May 2023
Zero rating of building work
One of my clients is a builder and did some work last year enlarging windows for a private residential school. My client added 20% VAT to his quotation but the school said that the job was zero rated on the following basis:
- The school is a listed building.
- The work in question required listing building planning consent from the local authority so is classed as an ‘approved alteration’.
- The building in question is only used as residential accommodation for the pupils rather than classrooms.
- The headteacher quoted HMRC’s Notice 701/30 on education para 15.1 stating: ‘Where the work is the construction of a new building or carrying out of an approved alteration to a listed building and after the work the building will be used as residential accommodation for students or school pupils or by a charity for non-business purposes then the work will be...
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