Listed Buildings are buildings which have been identified as being worthy of special protection because of their architectural or historic interest. These buildings can be listed as Grade II, Grade II* or Grade I, in increasing importance and rarity. However, contrary to widely held misunderstandings, the extent of the protection provided to all Listed Buildings by the legislation is exactly the same. Listed Building Consent is required for any alterations to a Listed Building which would affect the character of the Listed Building. This protection extends to the boundaries of the curtilage and any buildings or structures contained within the curtilage areas. Normally, like-for-like repairs do not require Listed Building consent but even this cannot always be assumed without confirmation. It is certainly not the case, as sometimes thought, that Grade II Listed Buildings only require Listed Building consent for works to the exteriors or that only the items recorded on the List Description are of importance.

It should be noted that unauthorised works to Listed Buildings can result in a fine of up to £20,000 plus a six months jail sentence for each item of unauthorised work. Although such enforcement action is rare, it would normally be a minimum requirement that unacceptable unauthorised works would need to be reinstated, obviously at additional cost.

The VAT system regarding Listed Buildings is somewhat unusual and is contrary to normal logic in that any works to a Listed Building which can be confirmed as alterations to the Listed Building can be zero-rated for VAT, whereas like-for-like repairs would attract the normal rate of VAT.