Unless I have been day dreaming, there was no hint that the government was going to abolish the VAT zero rate on residential listed building alterations, a relief that also applies to a limited class of buildings used by charities. For me, this is a matter for some personal unhappiness. Over many years I have advised on listed building works, and have learnt a good deal of interesting stuff about listed buildings in the process. And I won't try to hide that I have also earned some fees, and have developed a service line which is now rudely to be cut off. But my biggest issue with the position is just how perverse are the reasons given for doing it.