You would think that the government would try to assist the owner of the owner of a listed building or scheduled monument. After all, the owner of such a building is helping to preserve the national heritage.

Unfortunately, this is not the case. Although “Alterations” are VAT exempt, repair and maintenance work isn’t.

So, if you want to re-slating a roof, repairing decayed windows or doors or re-pointing a wall. These do not qualify for zero-rating.