Commentary

V7.369 Construction services—supply of building materials and other goods

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.369 Construction services—supply of building materials and other goods

Part V7 Tax planning | Commentary

V7.369 Construction services—supply of building materials and other goods

The supply of goods by a builder also providing services will qualify for zero-rating if the work being performed is zero-rated, and the goods in question relate to the services being supplied.

For example, a builder installing kitchen units to a new dwelling would be able to zero-rate the supply of both the goods and his services. However, if he also supplied a television to his customer, then this would not be zero-rated because it is not linked to the service being performed.

In general terms, the phrase 'building materials' relates to goods

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