Commentary

V7.367 Construction services—work that is always standard-rated

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.367 Construction services—work that is always standard-rated

Part V7 Tax planning | Commentary

V7.367 Construction services—work that is always standard-rated

A basic rule of VAT – another 'golden' rule – is that a supply is always standard rated, unless it is specifically zero-rated, reduced-rated, exempt or outside the scope of VAT.

The approach to adopt for dealing with a liability query from a construction industry client is to identify under which section of the legislation the work could qualify for zero-rating, and then see if it qualifies within that section.

However, as a general principle, the following categories of work are always standard rated for VAT purposes:

  1.  

    •     repair or maintenance work – but

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