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Contents

Official guidance
VAT Construction

VCONST18000 · Certificates for qualifying buildings

  • VCONST18010 · About this section
  • VCONST18100 · Relevant legal provisions
  • VCONST18200 · What a certificate does
  • VCONST18300 · Limitations on zero-rating and reduced-rating
  • VCONST18400 · Form of the certificate
  • VCONST18500 · Where an incorrect certificate is provided
  • VCONST18600 · What 'solely' means
  • VCONST18700 · Concessions
  • VCONST18800 · Change of intention in the course of construction
  1. Certificates for qualifying buildings: contents
  2. Certificates for qualifying buildings: about this section

VCONST18010 | Certificates for qualifying buildings: about this section

From HM Revenue & Customs · VAT Construction

This section explains what a certificate does and the restrictions on using it.

The function, and restrictions on the use, of a certificate differ between supplies of building work and major interest grants of buildings. This is explained further at VCONST18300.

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