VCONST13100 | Building materials - Note 22 and Note 23: the law

For the purposes of the Value Added Tax Act 1994, Schedule 8, Group 5, Notes 22 and 23 provide a definition of ‘building materials’.

That definition is imported into the law for all other construction reliefs as follows:

• for supplies made under the Value Added Tax Act 1994, Schedule 8, Group 6 (approved alterations) the law is found at Note 3

• for supplies made under the Value Added Tax Act 1994, Schedule 7A, Group 6 (residential conversions) the law is found at paragraph 12 to the Notes

• for supplies made under the Value Added Tax Act 1994, Schedule 7A, Group 7 (residential renovations and alterations) the law is found at paragraph 6 to the Notes.