Buildings and construction ― apportionment of supplies

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Buildings and construction ― apportionment of supplies
  • When do issues of apportionment need to be considered?
  • How to treat works to the fabric of a building?
  • How to treat communal areas?
  • How to treat live-work units?

This guidance note provides an overview of issues of apportionment in relation to buildings and construction For apportionment more broadly see the Apportionment methods guidance note For in depth commentary on legislation and case law around apportionment in the context of relief for buildings and construction see De Voil Indirect Tax Service V4 231 V4 242 For apportionment of consideration generally see De Voil Indirect Tax Service V3 156 When do issues of apportionment need to be considered Sometimes when a building is being constructed or converted part of the works will qualify for relief and part will not Likewise sometimes when selling the freehold or granting a long lease in a building part of the sale or grant will be zero rated and part

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