GN16-21 How to pay less or no VAT on works to heritage and other existing buildings

This Guidance Note gives brief guidance on VAT on work to heritage and other existing buildings, and especially on how to pay less or no VAT. It is a brief summary of the much longer and more detailed CLA Advisory Handbook CLA69, Saving VAT on work to heritage and other existing buildings (see under Advisory Handbooks on the Advice page).