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 us, 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
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.
We do 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 search the National Heritage List for England on English Heritage's website. 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.