{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-6/paragraph-wrapper4n1",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-6/paragraph-wrapper4n1.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/8/part/II/chapter/6/paragraph/wrapper4n1",
  "kind": "paragraph",
  "number": null,
  "heading": "Notes:",
  "text": "(1) “Protected building” means a building which is designed to remain as or become a dwelling or number of dwellings (as defined in Note (2) below) or is intended for use solely for a relevant residential purpose or a relevant charitable purpose after the reconstruction or alteration and which, in either case, is—\n(a) a listed building within the meaning of—\n(i) the Planning (Listed Buildings and Conservation Areas) Act 1990 ; or\n(ia) the Historic Environment (Wales) Act 2023; or\n(ii) the Planning (Listed Buildings and Conservation Areas) (Scotland) Act 1997; or\n(iii) the Planning Act (Northern Ireland) 2011; or\n(b) a scheduled monument, within the meaning of—\n(i) the Ancient Monuments and Archaeological Areas Act 1979; or\n(ia) the Historic Environment (Wales) Act 2023; or\n(ii) the Historic Monuments and Archaeological Objects (Northern Ireland) Order 1995.\n(2) A building is designed to remain as or become a dwelling or number of dwellings where in relation to each dwelling the following conditions are satisfied—\n(a) the dwelling consists of self-contained living accommodation;\n(b) there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling;\n(c) the separate use, or disposal of the dwelling is not prohibited by the terms of any convenants, statutory planning consent or similar provision,\nand includes a garage (occupied together with a dwelling) either constructed at the same time as the building or where the building has been sustantially reconstructed at the same time as that reconstruction.\n(3) Notes (1), (4), (6) and (12) to (14) of Group 5 apply in relation to this Group as they apply in relation to that Group but subject to any appropriate modifications.\n(4) For the purposes of item 1, a protected building is not to be regarded as substantially reconstructed unless, when the reconstruction is completed, the reconstructed building incorporates no more of the original building (that is to say, the building as it was before the reconstruction began) than the external walls, together with other external features of architectural or historic interest.\n(5) Where part of a protected building that is substantially reconstructed is designed to remain as or become a dwelling or a number of dwellings or is intended for use solely for a relevant residential or relevant charitable purpose (and part is not)—\n(a) a grant ... relating only to the part so designed or intended for such use (or its site) shall be treateed as relating to a building so designed or intended for such use;\n(b) a grant ...relating only to the part neither so designed nor intended for such use (or its site) shall not be so treated; and\n(c) in the case of any other grant ... relating to, or to any part of, the building (or its site), an apportionment shall be made to determine the extent to which it is to be so treated.\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 8 Pt. 2 Group 6 substituted (1.3.1995) by S.I. 1995/283, arts. 1, 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "1990 c. 9"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 8 Pt. 2 Group 6 Note 1(a)(ia) inserted (4.11.2024) by Historic Environment (Wales) Act 2023 (asc 3), s. 212(2), Sch. 13 para. 170(a) (with Sch. 14 paras. 1-3); S.I. 2024/860, art. 3(d)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 8 Pt. 2 Group 6 Note (1)(a)(ii) substituted (27.5.1997) by 1997 c. 11, ss. 4, 6(2), Sch. 2 para. 57(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 8 Pt. 2 Group 6 Note 1(b)(ia) inserted (4.11.2024) by Historic Environment (Wales) Act 2023 (asc 3), s. 212(2), Sch. 13 para. 170(b) (with Sch. 14 paras. 1-3); S.I. 2024/860, art. 3(d)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 8 Pt. 2 Group 6 Note (1)(b)(ii) substituted (N.I.) (29.8.1995) by S.I. 1995/1625 (N.I. 9), arts. 1(2), 45(1), Sch. 3 para. 4(1)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 8 Pt. 2 Group 6 Note (3) substituted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by Finance Act 2012 (c. 14), Sch. 26 paras. 3(3), 7(3)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. 8 Pt. 2 Group 6 Note (4) substituted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by Finance Act 2012 (c. 14), Sch. 26 paras. 3(4), 7(3)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 8 Pt. 2 Group 6 Note (5) omitted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 26 paras. 3(5), 7(3)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Sch. 8 Pt. 2 Group 6 Notes (6)-(11) omitted (with effect in accordance with Sch. 26 para. 7(3)-(10) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 26 paras. 3(6), 7(3)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 8 Pt. 2 Group 6 Notes applied (17.7.2012) by Finance Act 2012 (c. 14), Sch. 27 para. 3(2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2019/73",
      "affecting_title": "The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/6/paragraph/wrapper4n1",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}