28th March 2012

Lumen Conservation Rooflights & VAT Changes

Information from the Listed Property Ownders Club (LPOC)

Following the budget last week and with particular reference to VAT and Listed Buildings, our tax advisor is telling us that:

The basic position is that all work carried out prior to 1 October will still benefit from zero rating, where applicable. Work carried out thereafter will be liable to VAT at 20%. There are, however, a couple of variations/conditions:

Any work, for which the contract has been placed, prior to 21st March 2012, will still be zero rated up until 21 March 2013.

There will be anti-avoidance measures put in place, such that if someone invoices work in September (no VAT), but carries out the work after 1 October, HMRC will be able to charge 20% on that work. This would also apply if someone simply placed a deposit prior to October for work carried out afterwards.

Works unaffected that still qualify for the 5% VAT rate:

Empty for 2 years prior to work starting.
Converting a property from two dwellings into one, or vice versa. In fact any conversion resulting in a different number of dwellings. Best example was one where a staff flat, which was not needed, all repair/refurb work changed from 20% to 5% VAT.
Converting from commercial use to residential use.

Also unaffected will be ‘Self build’ claims. (VAT refund scheme for properties empty for 10 years or more, or subject to a commercial to residential conversion.)

We hope that this is of help but if you’d like any other information please feel free to contact us on 01795 844939

We shall publish a full summary in the next issue of our club magazine "Listed Heritage".

Vicky Harfleet
The Listed Property Owners Club
Lower Dane, Hartlip, Kent, ME9 7TE
Tel: 01795 844939 Fax: 01795 844862
Web: www.LPOC.co.uk

Paul Trace from Lumen Rooflight casts a light on the physical and psychological benefits of natural daylight.

It’s no great surprise that people are attracted to natural light and that most of us feel better when the sun comes out. However, beyond the “feel good” factor there are many tangible benefits to increasing the amount of natural daylight entering a building.

Daylight is a vital natural resource that will significantly improve the environment within any building. Evidence from the numerous physical and psychological studies undertaken on the subject, suggests that buildings enjoying high levels of natural light are literally more successful than those more reliant on artificial light. In all environments our brains respond better to natural light, which means people perform better.

Education Much of the research on the benefits of natural daylight has focused on the learning environment. Enhanced student performance and motivation, increased teacher and student attendance, reduced energy costs, as well as a positive effect on the environment are some of the improvements seen in school buildings that use well-planned day lighting concepts.

One such study by Sacramento California, ‘Light Helps Pupils Learn’, is one of the largest ever undertaken on natural light in schools. It suggests that children learn faster and perform better in exams in classrooms with more daylight. It identified that exam results were up to 26 percent higher for schoolchildren in classrooms with plentiful natural light than for those in classrooms with little or no daylight. These findings are reinforced by Alberta Education’s, ‘A Study into the Effects of Light on Children of Elementary School Age’, which showed that natural light also has a positive effect on the health of children, as well as on rates of attendance and achievement.

With such a compelling list of benefits, one might be surprised that optimising day lighting in schools is often regarded as a design preference instead of a basic responsibility.

Business Many of these benefits can also be applied to the workplace. Daylight improves concentration so that working environments, be they factories or offices with natural light, tend to achieve increased productivity.

Research into retail environments suggests that in many situations sales tend to be better in naturally lit locations; colours are more vivid making goods appear attractive and encouraging customers to spend more time in these areas. A number of the UK’s leading retail organisations include large areas of rooflights in specifications for all new build projects to ensure a high percentage of evenly distributed natural light within the interior.

Health Many scientific studies conducted in the healthcare sector also support the conclusion that natural daylight has proven health benefits. Daylight helps to shorten patient recovery times, improves their mood and generally promotes well-being.

It is a well known fact that Seasonal Affective Disorder (SAD), which is said to affect 20 per cent of the UK population due to a lack of natural daylight, are known to respond to the hormone serotonin, whose production is triggered by natural daylight. So it’s no surprise that architects involved with hospitals, housing for the elderly and other healthcare buildings are constantly adjusting and updating their designs to reflect the importance of introducing daylight and, more specifically, natural sunlight.

The environment Natural light also offers an environmentally friendly means of saving money on energy costs. It stands to reason that the more natural light entering a building, the less energy for lights and heating is required.

Even in our rather dull climate, passive solar gain provides significant potential to reduce energy usage. Buildings that enjoy high levels of natural light evenly spread throughout will be heated naturally for a considerable percentage of the year.

It's estimated that 25 to 40 percent of a commercial or institutional building's energy is needed for lighting, often at peak-demand prices; day lighting may save up to about 50 percent of that, depending upon how natural light is used.

What does the law say? Legislation issued in 2002 made it a legal requirement for buildings to have adequate natural daylight as part of the design. The legislation now states that a minimum 20 percent of the wall area or 10 percent of the roof area must comprise of light transmitting elements.

For schools, specific guidance on natural lighting is available in Building Bulletin 90 (BB90) ‘Lighting Design for Schools’. This provides essential guidance for both primary and secondary schools, whether for new or refurbishment projects. It stresses that natural lighting during daylight hours should always be the major source, supplemented by electric light when needed.

The role of the rooflight Rooflights can help to provide natural light with qualities appropriate to the use of the building. Rooflights let in light from the brightest part of the sky and are not generally affected by external obstructions, such as trees or other buildings. They also provide a more even pattern of light than vertical windows.

Rooflights can form part of an effective technical lighting scheme, particularly in conjunction with efficiently controlled artificial lighting, to produce specified illumination levels for particular tasks. According to leading consultants, horizontal rooflights provide three times more light than vertical windows (the equivalent of 10,000 candles on a sunny day), which is more than 200 times the light needed for most educational or work related tasks.

In addition, rooflights can also add to the more subjective qualities of spaces as an integral part of the building’s architecture. They can provide views of the sky and promote a sense of well-being and connection with the outside without the distractions encountered with views through vertical glass windows.

These facts are well understood by most people involved in building design. However the huge potential of rooflights to provide exactly the amount, type and distribution of natural light required to meet any given specification is not always appreciated.

For further information on the Lumen rooflight and its benefits contact Nick Crooks on 0845 050 8746, email info@lumenrooflight.co.uk or visit www.lumenrooflight.co.uk

About Lumen The Lumen range of rooflights includes designs for conservation and contemporary projects for both pitched and flat roof applications. Lumen rooflights are manufactured to an industry leading standard and incorporate a wide range of Pilkington glazing, including self clean Activ. Manufactured in the UK to ISO9001:2008 and available in a range of standard or bespoke sizes.

Our new Lumen rooflight brochure will shortly be available. Containing even more details and images for our Lumen Conservation range, an introduction to our new Contemporary range and the flat roof solution.

If you would like to reserve a copy please fill in your details into the contact page adding NEW BROCHURE into the enquiry section.

Alternatively, please call us and we will be happy to take your details.

"I am sure that I feel the same way as many other listed property owners; - that we are truly fortunate to be custodians of such wonderful historic buildings"
Mrs Taylor, Listed Property Owner, Wiltshire.

From North to South, East to West, the UK has approximately half a million Listed buildings. In addition there are numerous period properties dotted around the country in conservation areas and areas of outstanding natural beauty. These buildings form an important part of our countries history and provide a valuable insight into techniques and designs from years gone by.

Organisations such as English Heritage exist to protect and promote England's spectacular historic environment and ensure that its past is researched and understood. Supporting this work are the likes of SPAB; The Society for the Protection of Ancient Buildings which was founded by William Morris in 1877 to counteract the highly destructive 'restoration' of medieval buildings being practised by many Victorian architects.

Today SPAB is the largest, oldest and most technically expert national pressure group fighting to save old buildings from decay, demolition and damage. They represent the practical and positive side of conservation and have a firm set of principles about how old buildings should be repaired and the practical knowledge to show how these can be put into effect.

Their successes are visible across the country. Thousands of historic buildings survive which would have been lost, mutilated or badly repaired without their intervention.

Yet for all these success stories there is still a growing number of period property owners ignoring the past and using inappropriate materials to renovate or refurbish buildings that have stood proud for decades. With budgets currently being squeezed by the economic downturn and an ever increasing range of ‘fake/effect’ products coming onto the market, there is a real risk of these buildings being stripped of the very materials that create their charm and character.

Today, homeowners can choose from fake lead products, pre-fabricated chimneys, cast iron effect rainwater systems and modern bulky rooflights claiming a ‘conservation style’. With budgets tight these types of products are obviously tempting to period property owners, particularly as many of the manufacturers also claim that these modern materials even offer much coveted environmental benefits.

As Managing Director of Tuscan Foundry Products Limited, I have seen first hand the onslaught of plastic rainwater goods trying to emulate the benefits of cast iron. It is certainly true that today these alternative modern materials have made great advances from a few years ago but they still have a long way to go before offering anything like the benefits provided by cast iron. Reliable cast iron has proven its worth over the years in demanding applications, a historical track record unmatched by substitute materials.

A building contractor once said to me that ‘if plastic guttering had been available to the Victorians, they would have used it’. Whilst we will never know whether this might have been the case, we can be reasonably certain that it would not have stood the test of time in the way cast iron has.

It appears the reason for using plastic over cast iron is firstly price and second that it does not require painting. This in itself contradicts the reason why many people choose a period property in the first place. I cannot think of a single customer who chose to own a period property because it was cheap or did not require any maintenance. These buildings have history, need care and are usually a labour of love for the owner.

The Listed Property Owners Club is an organisation helping Listed property owners to be kept informed about their rights and responsibilities. Membership gives access to detailed advice, information and support for just about every conceivable issue associated with ownership.

Managing Director, Kellymarie Smith comments:
"Many owners buy listed properties because they fall in love with the character of the building, they are also proud to own a little piece of our heritage. Most owners enjoy researching the history of their property and sharing it's story making the property come alive. It's very disappointing when owners replace original architectural items with modern materials which detract from the character, quite often it is a lack of knowledge on the owners part when they don't realise the visual and sometimes detrimental damage they are doing to their building. We try to recommend owners think about the quality of the repairs and maintenance they are doing, rather than just looking at the price tag. It is also important for them to remember they will need to consult their conservation officer with changes such as the rainwater goods - if the builder says it's ok owners should still get a 2nd opinion."

Membership of LPOC will help you avoid potentially expensive pitfalls and stay on the right side of your conservation officer and ensure that owning a listed building becomes less of a chore and more of a pleasure.

There are many product manufacturers that have identified a potentially lucrative market in the refurbishment of older properties. They have taken existing products, designed for modern applications and pushed them as something they are not. A prime example is the conservation skylight, where cheap bulky framed rooflights that sit proud of the roof line have a plastic bar screwed to the front to give a so called conservation effect. Unfortunately a large number of owners and building contractors are choosing this type of product over genuine conservation rooflights; based not on quality but price.

Whatever company you purchase your products from, it is important that you choose the right materials. When making decisions about whether to use modern alternatives you should remember those quirky period features that originally attracted you to the property. By choosing inappropriate materials you may save money in the short term but this could be at the expense of the original period character and ultimately reduce the value of the property.