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This paragraph covers the zero-rating that was previously extended to certain alteration works by VATA 1994, Sch 8, Group 6, Item 2. This relief was withdrawn after 30 September 2012 but the discussion below of the scope of the relief is retained here for historical interest.

For an overview of relief under VATA 1994, Sch 8, Group 6, see V4.231.

Before 1 October 2012, a supply of services is zero-rated under VATA 1994, Sch 8, Group 6, Item 2 if¹:

1. Ìý

   •ÌýÌýÌýÌý it was made in the course of an approved alteration (see below) of a building

2. Ìý

   •ÌýÌýÌýÌý the building was a protected building (see V4.232C for protected buildings)

3. Ìý

   •ÌýÌýÌýÌý any certificate required to be given to the supplier by the customer was so given before the supply was made

4. Ìý

   •ÌýÌýÌýÌý after the alteration, the building was:

5. Ìý
   1. Ìý

      –ÌýÌýÌýÌý designed to remain as one or more dwellings (see V4.232BA)

   2. Ìý

      –ÌýÌýÌýÌý designed to become one or more dwellings