Commentary

V4.231 Overview of zero-rating for buildings and civil engineering work

Part V4 Exemption, zero-rating and reduced rates

V4.231 Overview of zero-rating for buildings and civil engineering work

Buildings and construction

V4.231 Overview of zero-rating for buildings and civil engineering work

This paragraph provides an overview of the scope of zero-rating for the following:

  1.  

    •     building works and the supply of buildings and civil engineering works under VATA 1994, Sch 8, Group 5

  2.  

    •     supplies in connection with protected buildings under VATA 1994, Sch 8, Group 6

  3.  

    •     building works for disabled persons and charities under VATA 1994, Sch 8, Group 12

Building works and the supply of buildings and civil engineering works (Group 5) (zero-rating)

First grant of a major interest in certain buildings and sites (item 1)

VATA 1994, Sch 8, Group 5, item 1 provides for zero-rating of the first grant by a person:

  1.  

    •     constructing a building which is either

  2.  
    1.  

      –     designed as a dwelling or number of dwellings

    2.  

      –     intended for use solely for a relevant residential or a relevant charitable purpose

  3.  

    •     converting a non-residential building or a non-residential part of a building into a building designed as a dwelling or number of dwellings or a building intended for use solely for a relevant residential purpose

of a major interest in, or in any part of, the building, dwelling or its site.

Major interests in relation to new buildings are covered at V4.233. Major interests in relation to non-residential to residential conversions are covered

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