Tag Archives: VAT

• HMRC VAT to Listed Buildings Update and Transitional Period

  Posted on July 6, 2012 by Dayle in Conservation, Dayles Blog, Heritage, Uncategorized.

  HMRC have released the outcomes of their consultation on the proposed amendments to VAT on Listed Buildings as well as setting out the transitional requirements. The document published by HMRC sets out the key issues raised by those that responded to the consultation and then sets out the qualifying conditions and the procedures during the […]

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• Response from HMRC on VAT to Listed Buildings

  Posted on June 5, 2012 by Dayle in Conservation, Dayles Blog, English Heritage, Heritage, Uncategorized.

  Following our email to HMRC on the VAT consultation, as previously blogged, a response has been received outlining why a changed to incentivise repairs and maintenance cant be introduced and the new changes are currently proposed. Thank you for your e-mail concerning the changes announced at Budget 2012 to VAT and approved alterations to listed […]

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• VAT on Listed Buildings – An Opportunity for Reform

  Posted on April 17, 2012 by Dayle in Conservation, Dayles Blog, Heritage, Uncategorized.

  The recent proposed budget changes to the zero Vat rating on Listed Buildings announced in the budget, and as previously commented on, could be an opportunity for reform.  HMRC are currently consulting on addressing the anomalies that exist in the current system.  This consultation period is open until the 4th May 2012 and I believe this […]

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• Budget 2012 and VAT on Listed Buildings

  Posted on April 1, 2012 by Dayle in Conservation, Dayles Blog, Heritage.

  During the 2012 Budget the Chancellor announced that the VAT exemption to Listed Buildings was to be removed.  In the past this exemption applied to Approved Alterations, with the word Approved Alterations being the key determination on whether VAT was applied.  The determination on the VAT rating always fell to a decision by HMRC.  A […]

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