VCONST01300 | Introduction: role of the VAT Reliefs Team

The VAT Reliefs Team deals with the maintenance and development of policy in connection with:

• reliefs for supplies of services and goods in the construction industry

• reliefs for major interest grants in:

• new dwellings

• new relevant residential and charitable buildings

• buildings converted from non-residential to residential use

• substantially reconstructed protected buildings

• VAT refunds for ‘do-it-yourself’ builders and converters

• the blocking of input tax on goods other than building materials (‘the builder’s block’).

The team:

• reviews areas where policy needs to be clarified or has not been determined

• defends appeals that challenge our policy or legislation

• writes and maintains notices and guidance

• provides technical advice to ministerial teams on the above policy areas that may be conveyed to ministers.