MEMBERS LETTERS VAT
My enquiry is for David Brown. He has previously advised me on the 5% VAT rate for buildings which have been vacant for 2 years. The process of renovation has been a long one and three years on, I have run out of money and have been forced to move into an unfinished house last October. The kitchen is finished but nothing else is. I have some temporary electrics and I have central heating. Does the fact that I have moved into the house when it is unfinished mean that the VAT rate reverts to 20% or does 5% continue to apply until the house is finished?
We were agreed that the 5% VAT rate is appropriate for the job in hand and your enquiry raises an important point as the general rule is that the property must be unoccupied before the contractor starts his work. In your case, it was indeed empty for 2 years and your contractor has been charging 5% VAT on construction works thus far. Despite you moving in, if you are using the same contractor he can continue charging 5%
PERMISSION FOR A HEDGE?
Part of the boundary of our Grade II listed cottage has a three metre length of brick wall next to a twitten. Walkers on the other side of the wall can look over the wall and see into about 50% of our garden, including where we sit. They often talk to us and compliment us on our hedge (which is adjacent to and much taller than the wall).
The wall is 1.4 metres high on the twitten side. We would like to grow shrubs or plants on our side up to 600 mm (or more) above the top of the wall for privacy.
Would we be allowed to grow something here and how high, within reason?
The answer is yes, you can grow anything you like in your own garden. Gardening, including the planting of hedges and shrubs, is beyond any planning or listed building control so you at liberty to plant whatever you consider appropriate (so long as it does not block the twitten which I assume is a public right of way).
Peter Bell, LPOC Conservation Advisor
VAT, as he started ‘his work’ three years ago. If, however, you engage someone different to do some work, this will be 20% VAT rated. In order to obtain the reduced rate, each contractor must ask himself the question ‘Has this property been empty for more than 2 years before I start my work?’ The answer now, of course is ‘no’, which means that the 5% VAT rate cannot be used.
NB: it is possible that if your existing contractor stopped his work as you couldn’t pay him, HMRC might take the view that if he started working for you again, this would constitute a new contract and would be liable to 20% VAT.
Dave Brown LPOC VAT Advisor
Dave also adds a general point that if a property has been empty for 2 years, but the owner moves in before work starts, it is still possible to get the 5% VAT rate – but subject to stringent conditions.
CONSENT TO
HANG PICTURES? I’m trying get a better understanding of what sort of things require consent or discussion with my local conservation officer. As we have just moved in, and have never owned a listed property before, it is a bit daunting. For example, my wife and I wanted to hang some pictures, but because that means knocking a picture hook into the wall, would I have to talk to the conservation officer first? We thought probably not, but then again, we would be hammering a nail into 400-year-old brick or timber. We also have a wall mounted pendulum clock which is a bit heavier and if I were to hang that on the brick wall it would need a wall plug and a screw. I’d appreciate your advice.
Picture hooks and even more substantial fixings do not normally require consent. Even plugs and screws into plaster or brickwork can be reversed with a bit of filler so do not require consent. The only exception would be if it damaged a historic wall painting or fine historic oak paneling (or similar).
It may be worth glancing at the pages in the LPOC logbook entitled ‘When Do I Need Listed Building Consent?’
Peter Bell, LPOC Conservation Advisor
28 Listed Heritage Magazine September/October 2018 Dear Martin
I write to thank you for all your tremendous work in campaigning for the 1.5 million listed building owners.
However I fear that there is an air of complacency amongst some members of the LPOC.
I followed the LPOC’s website link to provide my signature to the petition. I was somewhat surprised (and dismayed) at the amount of signatures added.
You have been doing your utmost to lobby and campaign for politicians to make improvements on our behalf. The timeline of events published in issue 119 bears witness to your active campaigning.
So my plea to other listed building owners is to sign the petition and thus provide tangible evidence of support for campaigners who are striving for political reform on our behalf.
Please sign the petition, it’s in everyone interest to have VAT at 5% on all works to listed buildings.
www.lpoc.co.uk/vatpetition
FIREPLACE PROTECTION
I have inherited a Grade II listed thatched property from my father who passed away recently. I am determined to keep it in the best condition, ensuring that all aspects of the property are well cared for and comply with my home insurance. Various insurers I have spoken to aren’t keen on my wood burning stove. What requirements should I comply with in order to ensure that the stove, fireplace and chimney is in the best condition and that I know it is as low risk as possible?
Thank you for your letter. It’s great to hear when listed property owners proactively want to ensure their property is as safe as can be and we encourage every single owner to have the same attitude. Every winter a number of thatch properties are lost to fires caused by the use of wood burning stoves because the rooves are unable to cope with the intense heat from the modern wood fires. A fire in any home is disastrous, but in a thatched property it is catastrophic and usually results in the total destruction of the property. That is why, generally, the advice is to avoid wood burning stoves in thatched properties.
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