Buildings are listed because they are judged to be of national architectural or historic interest. When a building is listed it is included on the statutory list of buildings of special historic or architectural interest. This list is produced by the Department for Culture Media and Sport (DCMS) on the advice of English Heritage. It includes around 11,000 buildings and other structures in Westminster.
Making Changes to a Listed Building
Listed Building Consent is required for demolition of a listed building or for any alterations - internal or external - that would affect its special architectural or historic interest.
It is a criminal offence to carry out works to a listed building without first obtaining consent from the council - even if you did not know that the building was listed. You should contact the planning department if you are in any doubt about whether work requires listed building consent or planning permission.
You can Apply for Listed Building Consent online using the Planning Portal.
The City Council has produced two leaflets which contain useful information about the listing of buildings:
- The Listing of Buildings of Special Architectural or Historic Interest - provides a general background to listed buildings
- Repairs and Alterations to Listed Buildings - gives more detailed guidance about the type of alterations that may be acceptable
In the 2012 budget the Government announced that VAT would be payable for all alterations to listed buildings. Prior to this budget, consented alterations to listed buildings had been exempt from VAT. VAT has always been payable on repair, maintenance and restoration of listed buildings.
HMRC Budget 2012
HMRC VAT Information Steet 10/12
The 2012 budget removed this exemption to provide a simplified tax regime. Under the transitional arrangements if the alterations received listed building consent before budget day in March 2012 they retain the VAT exemption providing the works are carried out before March 2015.
The Listed Places of Worship Grant Scheme makes grants towards the VAT incurred in making repairs to listed buildings which are primarily in use for public worship.
Listed Places of Worship Grant Scheme
Was this useful?
Whatever your interest, Westminster City Council welcomes and encourages you to get in touch with suggestions for improvements to the site. Please tell us how useful this page was to you.