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HMRC Guidance: Buildings and construction (VAT Notice 708)

How to work out the VAT on building work and materials if you’re a contractor, subcontractor or developer.

Contents

  1. 1. Overview
  2. 2. VAT liability
  3. 3. Zero rating the construction of new buildings
  4. 4. Zero rating the sale of, or long lease in, new buildings
  5. 5. Zero rating the sale of, or long lease in, non-residential buildings converted to residential use
  6. 6. Zero rating the conversion of non-residential buildings for relevant housing associations
  7. 7. Reduced rating the conversion of premises to a different residential use
  8. 8. Reduced rating the renovation or alteration of empty residential premises
  9. 9. Transitional historical arrangements
  10. 10. Zero rating the sale of, or long lease in, substantially reconstructed protected buildings
  11. 11. Supplies of building materials by contractors
  12. 12. Developers ― building materials and other goods
  13. 13. The VAT meaning of ‘building materials’
  14. 14. An explanation of dwellings, ‘relevant residential purpose’ and ‘relevant charitable purpose’
  15. 15. Relevant residential purpose accommodation that’s designed as dwellings
  16. 16. Apportionment for part qualifying buildings
  17. 17. Certificates for qualifying buildings
  18. 18. The certificates
  19. 19. Changing the use of certificated buildings
  20. 20. Zero rating the development of residential caravan parks
  21. 21. Place of supply of construction services and working overseas
  22. 22. Value of supply ― deductions and liquidated damages
  23. 23. Tax points, authenticated receipts and self-billing

Source: www.gov.uk

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