However, following a period of considerable debate, whilst VAT on approved alterations will still be implemented from the 1st October this year, there were two major alterations to the legislation as a result of representations put forward; i.e.:
1. Providing owners had applied for Listed Building Consent before 21st March this year zero rating will still apply for approved alterations (originally work had to have been started or a written contract in place before 21st March.
2. Owners now have until 1st October 2015 to complete the work instead of 1st October this year.
So if you have delayed implementing any works with Listed Building Consent there is a 3 year window of opportunity to take advantage of the Vat relief.