HMRC have taken heed of the responses to their Budget change consultations and have allowed a small measure of relaxation in the transitional arrangements relating to the cessation of zero rating for listed buildings. If you recall, zero rating will cease as at 30 September 2012. The first exception to this was a transitional arrangement… Read More


My recent euphoria on an earlier previous post that included the words “possibly some good news on listed buildings” was somewhat deflated on the afternoon of the Budget. With effect from 1 October 2012, the VAT relief that currently allows zero rating for certain types of work on listed buildings has been withdrawn. As a… Read More