Statutory Listed Buildings
What is a Listed
Building?
What is included in
the listing?
Undertaking works to Listed
Buildings
Value Added Tax (VAT)
Financial Help
How you can find out
if your building is listed
What is a Listed Building?
A listed building is one that has been put on the Statutory List
of Buildings of Special Architectural or Historic Interest and is
protected by law, through the Planning (Listed Buildings and
Conservation Areas) Act 1990. This list is put together by the
Department of Culture, Media and Sport based on advice given by
English Heritage.
A building is listed against a set of national criteria which
include:
- Architectural interest
- Historic interest
- Close historical association
- Group value
There are currently three Grades of Listed Buildings
Grade I Buildings of exceptional interest and
quality
Grade II* (star) Buildings of particular
importance
Grade II Buildings of special interest, which
warrant every effort being made to preserve them.
For further information on the listing procedure please see the
English Heritage
website
What is included in the listing?
Listing applies to the whole building including the interior and
exterior, together with any outhouse, wall or other structure built
before 1st July 1948 within the grounds of the building.
Undertaking works to Listed Buildings
Any works to a listed building which will affect its character
or appearance will require Listed Building Consent. Like for like
repairs and maintenance will not usually require Listed Building
Consent but it is strongly advised that, before carrying out such
works, you seek advice from the Conservation Officer.
Listed Building Consent is applied for through the District
Council, and usually takes about 8 weeks to be decided. You will
need to provide full details, including drawings of the proposed
works, a description of the works and a justification as to why the
works are necessary. When Listed Building Consent is granted, this
is often subject to conditions, such as the approval of further
details including bricks and mortar, slates or tiles, and colours
and finishes. Learn more about applications
for Listed Building Consent and/or download an application form
Works carried out without consent, where it is required, are a
criminal offence, and can be punishable by prosecution, resulting
in a maximum of 6 months imprisonment and/or a fine of up to
£20, 000.
Value Added Tax (VAT)
The current position with regards to the payment of VAT on works
undertaken to a Listed Building is as follows:
- Repairs to existing Listed Buildings are liable to tax at the
standard rate
- Where alterations have required Listed Building Consent, this
is considered as new work, and as such may be zero-rated;
- Alterations that have not required Listed Building Consent will
not qualify for zero-rating, and will be subject to the standard
rate of tax;
- The disposal of a protected building after it has been
substantially reconstructed may be zero-rated
However, it should be noted that this is not explicit guidance,
and that Listed Building Consent does not automatically make the
work zero-rated. For more detailed and up-to-date guidance, you are
strongly advised to check with HM Revenue and Customs.
Financial Help
Wyre Forest District Council does not have a budget to assist
owners in undertaking necessary repairs to a Listed Building.
How you can find out if your building is listed
To find out if your property is listed you can contact us. If you wish to inspect the listing
descriptions for Wyre Forest district you can view an electronic
version at The Worcestershire Hub next to Kidderminster Town Hall,
Vicar Street, Kidderminster or a paper copy is available to view
(by appointment only) at Duke House, Clensmore Street,
Kidderminster. You will need to know the full address, district and
parish area for the building you are interested in. The lists give
an estimate of the age of the buildings, with a brief description
that draws attention to their notable features. These descriptions
do not cover the extent of what is protected, but are for
recognition purposes only.