The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the key VAT issues relating to the construction, conversion and renovation of buildings including:
The liability of supplies related to construction, conversion and renovation is a complex area of VAT.
The table below summarises the VAT liability of various supplies associated with construction, conversion and renovation (in general terms) and provides links to more detailed guidance notes.
In-depth commentary on the legislation and case law surrounding the reliefs available for certain construction works can be found in De Voil Indirect Tax Service V4.231 (zero-rated supplies relating to buildings and construction) and De Voil Indirect Tax Service V4.411–V4.413 (reduced-rated supplies relating to buildings and construction).
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