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What is the VAT treatment of a sub-contractor supplying materials to a contractor to be used in the construction of a zero rated new dwelling?

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Published on LexisPSL on 27/02/2019

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  • What is the VAT treatment of a sub-contractor supplying materials to a contractor to be used in the construction of a zero rated new dwelling?

What is the VAT treatment of a sub-contractor supplying materials to a contractor to be used in the construction of a zero rated new dwelling?

A supply of building materials on their own is standard-rated for VAT purposes. However, a person who is making a zero-rated supply of services in the

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