Commentary

V4.237 Construction services—civil engineering works

Part V4 Exemption, zero-rating and reduced rates

V4.237 Construction services—civil engineering works

V4.237 Construction services—civil engineering works

This paragraph examines the scope of zero-rating extended to the construction of certain civil engineering works.

For an overview of the scope for zero-rating under VATA 1994, Sch 8, Group 5 more broadly, see V4.231.

VATA 1994, Sch 8, Group 5, item 2 provides for zero-rating of the supply in the course of the construction of any civil engineering work necessary for the development of a permanent park for residential caravans of any services related to the construction other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory

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