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 (6 months’ extra) being allowed to those who just happened to have a written contract in place, with a contractor, prior to the Budget (23/3/2102). They have now relented, and will also now zero rating to continue, where applicable, to anyone who has applied for listed building consent prior to the Budget. Zero rating, under this concession, will continue until 30 September 2015!
There isn’t much in the way of small print, but if you need to discuss it, please let me know.