VAT

The majority of thatching work is subject to vat at the standard rate.

A new extension on a listed building with listed consent can be zero rated.

A new window or similar alteration with listed consent can be zero rated.

A new dwelling is normally zero rated.

Barns, outbuildings and swimming pool buildings etc are normally standard rate.

Having listed consent for work does not automatically mean that work is zero rated.

Thatching is a very grey area with customs and excise and it is always best to get written approval for any zero rating rather than assume an area of work may be zero rated.

An owner of an historic building is penalised with vat for maintaining by law that property which, they may struggle to afford. Yet someone who can afford to extend and alter a listed property has no vat to pay. This all seems the wrong way round.