V4.232F Civil engineering work

This paragraph examines the term 'civil engineering work' as it is used in VATA 1994, Sch 8, Group 5. For an overview of the scope of zero-rating under this Group more broadly, see V4.231.

The term 'civil engineering work' is of specific relevance to the zero-rating for the supply in the course of the construction of any civil engineering work necessary for the development of a permanent park for residential caravans, which is covered at V4.237.

Meaning of term civil engineering work—civil engineering work (zero-rating)

In Notice 708 HMRC previously indicated that it considers that it is

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