Notes:
(1)“Protected building” means a building which is designed to remain as or become a dwelling or number of dwellings or is intended for use solely for a relevant residential purpose or a relevant charitable purpose after the reconstruction or alteration and which, in either case, is—
(a)a listed building, within the meaning of—
(i)the [1990 c. 9.] Planning (Listed Buildings and Conservation Areas) Act 1990; or
(ii)the [1972 c. 52.] Town and Country Planning (Scotland) Act 1972; or
(iii)the [S.I.1991/1220 (N.I. 11).] Planning (Northern Ireland) Order 1991; or
(b)a scheduled monument, within the meaning of—
(i)the [1979 c. 46.] Ancient Monuments and Archaeological Areas Act 1979, or
(ii)the [1971 c. 17. (N.I.)] Historic Monuments Act (Northern Ireland) 1971.
(2)Notes (1) to (8) to Group 5 above apply in relation to this Group as they apply in relation to that Group.
(3)For the purposes of item 1, a protected building shall not be regarded as substantially reconstructed unless the reconstruction is such that at least one of the following conditions is fulfilled when the reconstruction is completed—
(a)that, of the works carried out to effect the reconstruction, at least three-fifths, measured by reference to cost, are of such a nature that the supply of services (other than excluded services), materials and other items to carry out the works, would, if supplied by a taxable person, be within either item 2 of this Group or item 3 of Group 5, as it applies to a supply by a person supplying services within item 2 of this Group; and
(b)that the reconstructed building incorporates no more of the original building (that is to say, the building as it was before the reconstruction began) than the external walls, together with other external features of architectural or historic interest;
and in paragraph (a) above “excluded services” means the services of an architect, surveyor or other person acting as consultant or in a supervisory capacity.
(4)“Approved alteration” means—
(a)in the case of a protected building which is an ecclesiastical building which is for the time being used for ecclesiastical purposes or would be so used but for the works in question, any works of alteration; and
(b)in the case of a protected building which is a scheduled monument within the meaning of the Historic Monuments Act (Northern Ireland) 1971 and in respect of which a protection order, within the meaning of that Act, is in force, works of alteration for which consent has been given under section 10 of that Act; and
(c)in any other case, works of alteration which may not, or but for the existence of a Crown interest or Duchy interest could not, be carried out unless authorised under, or under any provision of—
(i)Part I of the Planning (Listed Buildings and Conservation Areas) Act 1990,
(ii)Part IV of the Town and Country Planning (Scotland) Act 1972,
(iii)Part V of the Planning (Northern Ireland) Order 1991, or
(iv)Part I of the Ancient Monuments and Archaeological Areas Act 1979,
and for which, except in the case of a Crown interest or Duchy interest, consent has been obtained under any provision of that Part;
and in paragraph (c) above “Crown interest” and “Duchy interest” have the same meaning as in section 50 of the said Act of 1979.
(5)For the purposes of paragraph (a) of Note (4), a building used or available for use by a minister of religion wholly or mainly as a residence from which to perform the duties of his office shall be treated as not being an ecclesiastical building.
(6)In item 2 “alteration” does not include repair or maintenance; and where any work consists partly of an approved alteration and partly of other work, an apportionment shall be made to determine the supply which falls within item 2.
(7)For the purposes of item 2 the construction of a building separate from, but in the curtilage of, a protected building does not constitute an alteration of the protected building.
(8)Item 2 does not include the supply of services described in paragraph 1(1) or 5(3) of Schedule 4.