GROUP 8A—PROTECTED BUILDINGS

Item No.

1

The granting, by a person substantially reconstructing a protected building, of a major interest in, or in any part of, the building or its site.

2

The supply, in the course of an approved alteration of a protected building, of any services other than the services of an architect, surveyor or any person acting as consultant or in a supervisory capacity.

Notes

1

' Protected building' means a building which is—

a

a listed building, within the meaning of—

i

the [1971 c. 78.] Town and Country Planning Act 1971 ; or

ii

the [1972 c. 52.] Town and Country Planning (Scotland) Act 1972; or

iii

the [S.I. 1972/1634 (N.I. 17).] Planning (Northern Ireland) Order 1972 ; or

b

a scheduled monument, within the meaning of—

i

the [1979 c. 46.] Ancient Monuments and Archaeological Areas Act 1979 ; or

ii

the [1971 c. 17 (N.I.).] Historic Monuments Act (Northern Ireland) 1971.

2

For the purposes of item 1, a protected building shall not be regarded as substantially reconstructed unless the reconstruction is such that at least one of the following conditions is fulfilled when the reconstruction is completed—

a

that, of the works carried out to effect the reconstruction, at least three-quarters, measured by reference to cost, are of such a nature that the supply of services (other than excluded services) materials and other items to carry out the works, would, if supplied by a taxable person, be within either item 2 of this Group or item 3 of Group 8 above, as it applies to a supply by a person supplying services within item 2 of this Group ; and

b

that 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;

and in paragraph (a) above ' excluded services' means the services of an architect, surveyor or other person acting as consultant or in a supervisory capacity.

3

' Approved alteration' means,—

a

in the case of a protected building which is an ecclesiastical building which is for the time being used for ecclesiastical purposes or would be so used but for the works in question, any works of alteration ; and

b

in the case of a protected building which is a scheduled monument within the meaning of the [1971 c. 17 (N.I.).] Historic Monuments Act (Northern Ireland) 1971 and in respect of which a protection order, within the meaning of that Act, is in force, works of alteration for which consent has been given under section 10 of that Act; and

c

in any other case, works of alteration which may not, or

but for the existence of a Crown interest or Duchy interest could not, be carried out unless authorised under, or under any provision of,—

i

Part IV of the [1971 c. 78.] Town and Country Planning Act 1971,

ii

Part IV of the [1972 c. 52.] Town and Country Planning (Scotland) Act 1972,

iii

Part V of the [S.I. 1972/1634 (N.I. 17).] Planning (Northern Ireland) Order 1972, or

iv

Part I of the [1979 c. 46.] Ancient Monuments and Archaeological Areas Act 1979,

and for which, except in the case of a Crown interest or Duchy interest, consent has been obtained under any provision of that Part;

and in paragraph (c) above 'Crown interest' and 'Duchy interest ' have the same meaning as in section 50 of the said Act of 1979.

4

For the purposes of paragraph (a) of Note (3), a building used or available for use by a minister of religion wholly or mainly as a residence from which to perform the duties of his office shall be treated as not being an ecclesiastical building.

5

Where the benefit of the consideration for the grant of a major interest as described in item 1 accrues to the person substantially reconstructing the protected building but that person is not the grantor, he shall be treated for the purposes of that item as the person making the grant.

6

In item 2 ' alteration' does not include repair or maintenance ; and where any work consists partly of an approved alteration and partly of other work, an apportionment shall be made to determine the supply which falls within item 2.

7

Note (2) to Group 8 above applies in relation to item 2 of this Group as it applies in relation to item 2 of that Group.