Yes and no. HMCE (customs and excise) notice 708/1997 stipulates that work for &amp;“approved alterations&amp;” to listed buildings or scheduled monuments (residential uses only) may be zero rated for VAT, but not repair work. Where a renovation project or redevelopment comprises a mixture of repair and alteration, the proportion which may qualify for zero-rating will be a question of fact and degree. It may be prudent to seek an HMCE determination on an individual case. &amp;“Approved alteration&amp;” really requires you to have your listed building consent in place, alternatively the ecclesiastical equivalent, a &amp;“faculty&amp;”, where the building is a former church. The zero rating applies to materials and building/construction services, but not to professional fees, for example, of a surveyor or architect.<p></p><p></p>