Generally, VAT relief is unavailable for listed buildings because the zero-rating of VAT on approved listed building alterations was removed in 2012. Work on listed buildings is subject to VAT at the standard rate of 20%.

There are additional circumstances in which VAT relief may still be possible, such as the conversion of a non-residential property into a dwelling, a domestic property being empty for two years before work begins, a 'changed number' conversion, the installation of energy-saving measures, and mobility aids for those over 60.

VAT relief is also available for specific building work related to a disability, including alterations to a home to make it more accessible or functional for a disabled person. This relief applies to VAT-registered contractors who supply and install eligible building materials and goods, such as ramps, doorways, bathrooms, and lifts, as well as preparation or restoration work directly related to the VAT-free work.

We encourage you to join the Listed Property Owners' Club to find out more. For a small annual fee, members have free access to telephone advice from their VAT adviser to obtain further information and advice on whether VAT relief may be available.