Commentary

BB/5B/97 VAT on building regulation fees in England and Wales

Part V16 Forms and other HMRC material

BB/5B/97 VAT on building regulation fees in England and Wales

BB/5B/97 VAT on building regulation fees in England and Wales

Business Brief, Issue 5. 5 March 1997

From 13 January 1997 the possibility of competition exists across the whole range of building control work and VATis therefore chargeable at the standard rate on all building control fees as from that date.

New approved inspectors have been authorised by the Department of Environment to provide building regulation services for commercial and mixed developments, as well as the residential and mixed developments for which NHBC (Building Control Services)Ltd was already authorised.

The revised liability rulings apply to building regulation applications received on or after 13

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