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What are the implications? If you are fortunate enough to own a Listed building and propose to carry out changes to it (or any structure within its boundary) then you must apply for both Planning permission and Listed Building Consent to your local authority. These submissions are normally made concurrently. There is no additional fee for applying for Listed Building Consent and no additional drawings are required. Maintenance works are likely to require listed building consent but may not need planning permission. The process normally takes between 6 and 8 weeks once proposals are submitted to the local authority & should be considered at an early stage to avoid delays to your proposals. Any proposals will come under the most detailed scrutiny and will be challenged if they are deemed to be unsympathetic. It is always worth discussing any proposals with the local authority at the earliest opportunity as well as seeking professional advice. Are there any advantages? In an effort to encourage the preservation of our heritage, alterations to Listed Buildings that are dwellings or that are being converted to a dwelling(s) are zero rated for VAT (0%). This can be provide a significant saving on the costs of alterations/extensions but care must be taken to disassociate these works from repairs or maintenance which are subject to the standard 17.5% rate. The owner of the building is responsible for making this claim when the construction work is complete. Due to the complexity of this legislation it often pays to appoint a specialist tax consultant at the earliest opportunity to maximise any potential savings. In the longer term, lobby groups are attempting to get at least a reduced rate for VAT on alterations and repairs. Information on the progress of this matter can be found at www.vatbuiltheritage.org.uk. Phone:
01285 658565 |