How to work out the VAT on building work and materials if you’re a contractor, subcontractor or developer.
Contents
- 1. Overview
- 2. VAT liability
- 3. Zero rating the construction of new buildings
- 4. Zero rating the sale of, or long lease in, new buildings
- 5. Zero rating the sale of, or long lease in, non-residential buildings converted to residential use
- 6. Zero rating the conversion of non-residential buildings for relevant housing associations
- 7. Reduced rating the conversion of premises to a different residential use
- 8. Reduced rating the renovation or alteration of empty residential premises
- 9. Transitional historical arrangements
- 10. Zero rating the sale of, or long lease in, substantially reconstructed protected buildings
- 11. Supplies of building materials by contractors
- 12. Developers – building materials and other goods
- 13. The VAT meaning of ‘building materials’
- 14. An explanation of dwellings, ‘relevant residential purpose’ and ‘relevant charitable purpose’
- 15. Relevant residential purpose accommodation that’s designed as dwellings
- 16. Apportionment for part qualifying buildings
- 17. Certificates for qualifying buildings
- 18. The certificates
- 19. Changing the use of certificated buildings
- 20. Zero rating the development of residential caravan parks
- 21. Place of supply of construction services and working overseas
- 23. Tax points, authenticated receipts and self billing
- 24. Tax points – the special anti-avoidance rule
- 25. Self-supply of construction services
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
