SolvedVCONST02100 | Zero-rating the construction of buildings: basic conditions for zero-rating the construction of buildings
From HM Revenue & Customs · VAT Construction
The basic conditions for zero-rating the construction of a building are set out in Notice 708 Buildings and construction. The legal basis for those conditions and where further guidance on their interpretation can be found is as follows:
| Condition | Relevant law (all references are to VATA 1994, Schedule 8, Group 5, unless otherwise stated) | Guidance |
|---|---|---|
| 1 - A building is being constructed | Item 2(a), Notes 3, 5 and 16 to 18. | VCONST02200 |
| 2 - The service is made ‘in the course of the construction’ of that building | Item 2(a). | VCONST02200 and VCONST02500 |
| 3 - Where necessary, a valid certificate is held | Note 12. | VCONST18000 |
| 4 - The service is not specifically excluded from zero-rating | Item 2(a), Note 20. | VCONST02200 and VCONST02700 |