How to make an application for listed building consent
There is no fee for a listed building consent application. Application forms are available from the Planning Portal.
Maps and plans are required and photographs are recommended, especially where demolition works are proposed. All applications for listed building consent must be accompanied by an Impact and Justification Statement.
VAT and listed building consent
All building repair work (listed or otherwise) is subject to VAT, whilst new building work is not.
Much of the work for which listed building consent (LBC) is required is not viewed by Customs and Excise as new work. For example, replacing an iron roof with thatch is usually classed as repair to an existing element.
For work to be exempt from VAT, Customs and Excise regulations state that the work must be carried out by a VAT registered builder; LBC must have been obtained for the work and the work must be "new building" as defined by Customs and Excise, for example the building of an extension.
These are general guidelines only. In specific cases it is advisable to check with the local Customs and Excise office. It is the Building Contractor's responsibility to include VAT charges if it is payable.
For further information contact the VAT National Advice Service on 0300 200 3700.
Information on Listed Buildings in the Borough is available from Interactive Mapping on our Website.
Last updated: 25/01/2019