Summary of the VAT liability of construction services

By Tolley
VAT_tax_img3

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

  • Summary of the VAT liability of construction services
  • Summary

Summary

This guidance note provides a summary of the applicable VAT treatment of construction services and provides a link to the relevant guidance note.

VATA 1994, Sch 8, Group 5, Items 2a and 4; VATA 1994, Sch 8, Group 6, Items 2 and 3 and Note 1; VATA 1994, Sch 7A, Group 6, Item 1 and 2; VATA 1994, Sch 7A, Group 7, Item 1 and 2; Notice 708 
Type of supplyVAT treatmentRelevant guidance note or HMRC notice
Construction of a new qualifying dwelling and communal residential buildingZero-ratedZero-rating the construction of a new building

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