VCONST08460 - Zero-rating the 鈥榓pproved alteration鈥� of a 鈥榩rotected building鈥�: 鈥榓lterations鈥� and 鈥榬epair or maintenance鈥�: classifying the work
A common misunderstanding is that works can only be categorised as either 鈥榓lterations鈥� or 鈥榬epair or maintenance鈥�. This is wrong. They can be neither or they can be both; they are not mutually exclusive terms. There is a degree of overlap between the terms.
To be an 鈥榓pproved alteration鈥�, a set of works must, amongst other things, be an alteration of a building that is not work of repair and maintenance (VCONST08470).
To be able to properly classify a set of works, the distinction between the concept of 鈥榓lteration鈥� and that of 鈥榬epair or maintenance鈥� needs to be understood. The Tribunal in S H and V S Kain (VTD 12331) has explained the broad distinction as follows:
鈥he [concept of alteration] looks at what actually happens, whereas the [concept of repair and maintenance] actually looks at what is done and why it is done.
When considering whether an alteration is also work of 鈥榬epair or maintenance鈥�, you should bear in mind that the Courts and Tribunals regularly:
- reject the idea that, if the work is that of replacement or improvement, it can never be 鈥榬epair or maintenance鈥� (VCONST08490)
- accept that if the work has the purpose of remedying an existing defect in the building or preventing a future defect from developing, it might not be work of 鈥榬epair or maintenance鈥� (VCONST08490).