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VCONST02200 | Zero-rating the construction of buildings: is a building being constructed: contents

From HM Revenue & Customs · VAT Construction

You can find a summary of when a building is being constructed in Notice 708 Buildings and construction, at Section 3 under the heading ‘When is a zero- rated building constructed?’ You should read that table in conjunction with the guidance in this section.

Contents19 entries

  1. VCONST02210Zero-rating the construction of buildings: is a building being constructed: using the term ‘new building’
  2. VCONST02220Zero-rating the construction of buildings: is a building being constructed: meaning of ‘building’
  3. VCONST02230- Zero-rating the construction of buildings: is a building being constructed: what the term ‘the construction of a building’ means
  4. VCONST02240Zero-rating the construction of buildings: is a building being constructed: what the term ‘existing building’ means
  5. VCONST02250Zero-rating the construction of buildings: is a building being constructed: demolition test
  6. VCONST02260Zero-rating the construction of buildings: is a building being constructed: retention of party walls
  7. VCONST02270Zero-rating the construction of buildings: is a building being constructed: retention of façades or ‘façade test’
  8. VCONST02280Zero-rating the construction of buildings: is a building being constructed: Tribunal decisions on Notes 16 and 18
  9. VCONST02290Zero-rating the construction of buildings: is a building being constructed: adjacent buildings subsequently connected
  10. VCONST02300Zero-rating the construction of buildings: is a building being constructed: enlargements to existing buildings to create additional dwellings
  11. VCONST02310Zero-rating the construction of buildings: is a building being constructed: treatment of loft conversions
  12. VCONST02320Zero-rating the construction of buildings: is a building being constructed: several buildings forming relevant residential purpose units
  13. VCONST02330Zero-rating the construction of buildings: is a building being constructed: interpreting Note 16 in relation to extension, enlargement and annexe
  14. VCONST02340Zero-rating the construction of buildings: is a building being constructed: relevant charitable purpose annexes
  15. VCONST02350Zero-rating the construction of buildings: is a building being constructed: qualifying annexe
  16. VCONST02360Zero-rating the construction of buildings: is a building being constructed: Tribunal decisions on ‘annexes’
  17. VCONST02370- Zero-rating the construction of buildings: is a building being constructed: what if a piece of work is not an enlargement, extension or annexe
  18. VCONST02380Zero-rating the construction of buildings: is a building being constructed: garages
  19. VCONST02390Zero-rating the construction of buildings: is a building being constructed: prefabricated buildings and building kits