Buildings and construction
This notice cancels and replaces Notice 708 (August 2014) and a number of amendments.
If the use of a certificated building changes or the building is disposed of, as a direct result of coronavirus (COVID-19), and a self-supply charge is due, you should contact HMRC through your customer compliance manager or the charities compliance team by email: email@example.com
For more information about change of use charges, see paragraph 15.6 and section 19.
1.1 This notice
This notice explains
• when building work can be zero-rated or reduced-rated at 5%;
• when building materials can be zero-rated or reduced-rated at 5%;
• when the sale, or long lease, in a building is zero-rated;
• when developers are “blocked” from deducting input tax on goods that are not building materials;
• when a builder or developer needs to have a certificate from their customer, confirming that the building concerned is intended to be used for a purpose that attracts the zero or reduced rate;
• when a customer can issue that certificate to a builder or developer;
• what happens when a certificated building is no longer used for the purpose that attracted the zero rate, the use for that purpose decreases or the building is disposed of;
• the special time of supply rules for builders;
• when a business, on using its own labour to carry out building work on a building or civil engineering structure that it occupies or uses, must account for a self-supply charge.
Main narrative treatment—V3.244,
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