We are living in a Grade II* listed building in Liverpool. This building has four flats. We are planning to replace the whole roof. I believe it qualifies for VAT at the rate of 5% instead of 20% on the work and materials. What forms should we and the builder fill in before the work begins? 

Arthur Weller replies: 

For an occupied Grade II* block in Liverpool that is simply having its roof replaced, you and your builder do not need to complete any HMRC certificate—the work is standard-rated at 20% VAT. The zero rate for ‘approved alterations’ to listed dwellings was abolished on 1 October 2012. Only if the building had been unoccupied for two years, or you were changing the number of flats, or you were installing qualifying energy-saving measures, would the 5% or 0% rules (with their simple one-page certificate) come into play.