No, the consent was made earlier this year but that should be academic. The work meets the requirements of section 9 of VAT notice 708.
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
I think I've answered my own question and should of read section 9 more thoroughly. Section 9 basically explains the zero rating system as it was and during the transition period not as it is now. I assume that the 3 year transition period was chosen to match the typical 3 year expiry period of consents. What's your interpretation?
Kevin, thank you for your reply.You will recall I wished to know when the application was made to see if the tansitional arrangement applies.Unless application for consent was made before 21 Mar 2012, zero-rated VAT does not apply.Even if the application was made before 21 Mar 2012, work has to be completed by 20 Sep 2015 (sec 9.2). The transitional period was to cover work in progress at 21 Mar 2012 and work yet to be commenced at that date.I hope this is helpful.