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Official guidance
VAT Construction

VCONST09000 · Alterations and repair or maintenance - case law and agreements

  • VCONST09010 · About this section
  • VCONST09100 · Church bells and bell frames
  • VCONST09150 · Damp proofing
  • VCONST09200 · Drains and guttering
  • VCONST09250 · Fences, railings and boundary walls
  • VCONST09300 · Floors and ceilings
  • VCONST09350 · Heating, chimneys and fireplaces
  • VCONST09400 · Lighting and wiring
  • VCONST09450 · Organs
  • VCONST09550 · Painting and decorating
  • VCONST09600 · Plumbing
  • VCONST09650 · Restoration
  • VCONST09700 · Roofs
  • VCONST09750 · Treatments and processes
  • VCONST09800 · Underpinning
  • VCONST09850 · Structural and internal walls
  • VCONST09900 · Windows
  1. Alterations and repair or maintenance - case law and agreements: contents
  2. Alterations and repair or maintenance - case law and agreements: floors and ceilings

VCONST09300 | Alterations and repair or maintenance - case law and agreements: floors and ceilings

From HM Revenue & Customs · VAT Construction

Works to construct or move floors and ceilings are ‘approved alterations’; as are replacing a floor with one of different construction, such as a wooden floor with a concrete floor.

Works to reinforce existing floors, where the work is carried out solely for that reason (rather than as part of a repair or maintenance project), will also qualify as ‘approved alterations’.

If however, a floor is constructed as a result of the need to carry out repair or maintenance, such as during the installation of damp-roofing, the work would not be an ‘approved alteration’.

New (rather than works to existing) cornicing or mouldings to ceilings are ‘approved alterations’.

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