Overview ― construction, conversion and renovation

Produced by Tolley
Overview ― construction, conversion and renovation

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Overview ― construction, conversion and renovation
  • Liability of supplies ― construction, conversion and renovation
  • VAT recovery ― construction, conversion and renovation
  • Input tax block
  • Capital goods scheme
  • DIY builders
  • Other practical points ― construction, conversion and renovation
  • Apportioning supplies
  • Changing the use of buildings
  • Self-supply charge for internal construction projects
  • More...

This guidance note provides an overview of the key VAT issues relating to the construction, conversion and renovation of buildings including:

  1. the liability of supplies

  2. VAT recovery

  3. other practical points associated with construction, conversion and renovation

Liability of supplies ― construction, conversion and renovation

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.

Type of supplyIndicative VAT treatmentCommentary
Construction of certain new residential buildingsZero-ratedConstruction ― zero-rating of construction services
Construction of certain new charitable buildingsZero-ratedConstruction ― zero-rating of construction services
Converting a non-residential building to residential for

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