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Official guidance
VAT Construction

VCONST07600 · Reduced-rating the renovation or alteration of empty residential premises: qualifying services

  • VCONST07610 · Renovation and alteration
  • VCONST07620 · What are qualifying services
  • VCONST07630 · Installing non-building materials
  • VCONST07640 · Works to garages
  • VCONST07650 · Building control and planning consent
  1. Reduced-rating the renovation or alteration of empty residential premises: qualifying services: contents
  2. Reduced-rating the renovation or alteration of empty residential premises: qualifying services: building control and planning consent

VCONST07650 | Reduced-rating the renovation or alteration of empty residential premises: qualifying services: building control and planning consent

From HM Revenue & Customs · VAT Construction

A supply is not a qualifying service if any statutory planning consent and statutory building control approval that may be needed for that supply has not been granted.

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