In Cube Construction (Southern) v HMRC [2019] UKFTT 180 (7 March 2019) the FTT found that works carried out on a listed building were zero-rated under VATA 1994 Sch 8 Group 6 (as it stood then).
The cottage on which the works were carried out was a listed longhouse constructed of masonry and cob (a traditional earth plaster used in the west of England) and had a traditional thatched roof. In 2010 the cottage suffered extensive fire damage and underwent construction work as a result. In particular a new roof was installed.
Under Sch 8 Group 6 ‘approved alterations’ to protected buildings (attracting a reduced rate) did ‘not include any works of repair or maintenance or any incidental alteration to the fabric of a building which results from the carrying out of repairs or maintenance work’. The FTT therefore had to consider whether any of...
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