VDT Works of alteration of a listed building – Group 6 Schedule 8 VATA 1994 – the replacement of a demolished stone balcony with one built in modern materials and with additional structural features including new steel props – were these works of alteration which were excluded from zero rating because they were works of repair or maintenance – held yes.
[2006] UKVAT V19917
Bailii
England and Wales
Updated: 14 September 2021; Ref: scu.247555