In Richmond Hill Developments (Jersey) Limited v HMRC [2021] TC08232, the First Tier Tribunal (FTT) held that the substantial reconstruction of a listed building was not sufficient enough to meet the criteria for zero-rating and recovery of the related input tax.

The FTT found that:

 Group 6 Item 1 did not apply and the Appeal was dismissed.

Useful guides on this topic

Land & Property VAT
An outline of the VAT treatment of some of the more common supplies of land and property.

Land & Property: Dwellings 
What is a dwelling for VAT purposes? What is the VAT treatment for construction, conversion, sale, and letting of a dwelling?

Land & Property: Non-residential
This guide considers the VAT treatment of the supply of non-residential property.

External link

Richmond Hill Developments (Jersey) Limited v HMRC [2021] TC08232

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