Commentary

V4.242 Building materials supplied with services

Part V4 Exemption, zero-rating and reduced rates

V4.242 Building materials supplied with services

V4.242 Building materials supplied with services

This paragraph examines the zero-rating which applies to building materials supplied with services under VATA 1994, Sch 8, Group 5, item 4.

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

VATA 1994, Sch 8, Group 5, item 4 zero-rates:

  1.  

    •     the supply of building materials to a person to whom the supplier is supplying services within VATA 1994, Sch 8, Group 5, item 2 (ie the zero-rating for certain construction services, see V4.237 and V4.238) which include the incorporation of the materials into the building (or its site) in question

  2.  

    •     the supply of building materials to a person to whom the supplier is supplying services within VATA 1994, Sch 8, Group 5, item 3 (ie the zero-rating for certain conversion services for housing associations, see V4.240) which include the incorporation of the materials into the building (or its site) in question

The following notes to VATA 1994, Sch 8, Group 5 are relevant to this relief:

  1.  

    •     VATA 1994, Sch 8, Group 5, note 22 which defines 'building materials' (see 'Definition of building materials—building materials supplied with services (zero-rating)' below)

  2.  

    •     VATA 1994, Sch 8, Group 5, note 23 which relates to when goods are 'incorporated' into a building (see 'Whether 'incorporated'—building materials supplied with services (zero-rating)' below)

Definition of building materials—building materials supplied with services (zero-rating)

As set out at the start of this paragraph, the term 'building materials' is defined by VATA 1994, Sch 8, Group

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