capital allowance

Budget changes hit flat conversions, listed buildings

Listed Building Alterations

In an unexpected move to plug so-called VAT loopholes and inconsistencies, the Chancellor has announced that alterations to listed buildings will no longer be zero-rated for VAT. Previously, any work that required Listed Building Consent was then zero-rated. The new arrangements will come into force in October 2012 so there is likely to be a flurry of work in the sector to beat the deadline.

Evaluation of the Urban White Paper Fiscal Measures (Flat Conversion Allowances, VAT changes)

This is an evaluation of the impact of measures such as the Flat Conversion Allowance and changes to VAT introduced in the 2001 budget.   The conclusions underscore the need for the kind of integrated and coherent action plan being promotoed by NAEPP eg " "Both of these measures seem to suffer from a low level of awareness with no organisations seemingly championing their use".

Unlocking the potential: ODPM-commissioned reports (2003)

This links to the page (now archived) from where it is possible to download the ODPM-commissioned reports Empty Homes: Unlocking the Potential: A Case for Action and its companion Implementation Handbook.

NAEPP is credited with its involvement although we did not contribute nearly as much as we would have liked to as we were not consulted on the scope of its contents or format.

Flat Conversion Allowance - NAEPP presentation summarising the scheme

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Flat Conversion Allowance - EHN Practitioner Guide

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