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This paragraph covers the meaning of protected buildings. Certain supplies in connection with protected buildings may be zero-rated under VATA 1994, Sch 8, Group 6 (although the scope of zero-rating in connection with protected buildings was significantly reduced after 30 September 2012). For an overview of the scope of zero-rating under this group, see V4.239.

For the scope of zero-rating of the first grant of a major interest in a reconstructed protected building, see V4.235.

The following Notes to VATA 1994, Sch 8, Group 6 are relevant to the meaning of the term 'protected building':

1. Ìý

   •ÌýÌýÌýÌý VATA 1994, Sch 8, Group 6, Note 1 defines a 'protected building' as a building designed to remain as or become a dwelling or number of dwellings or is intended for use solely for an RRP or RCP after the reconstruction or alteration and which, in either case, is:

2. Ìý
   1. Ìý

      –ÌýÌýÌýÌý a listed building (see 'Definition of listed building—protected buildings (zero-rating)' below)

   2. Ìý

      –ÌýÌýÌýÌý a scheduled monument (see 'Definition of scheduled monument—protected buildings (zero-rating)')

3. Ìý

   •