Skip to content
Solved
SearchBrowse
Sign in

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: form of the certificate

VCONST18400 | Certificates for qualifying buildings: form of the certificate

From HM Revenue & Customs · VAT Construction

The certificate must be in the form published in Notice 708 Buildings and construction or contain the same information and declaration. In Michael John Keeley (VTD 16219), in a subsidiary issue, the Tribunal held that possession of a document provided to the appellant didn’t amount to possession of the statutory certificate because the document didn’t cover all the relevant aspects.

There are two certificates published in Notice 708 Buildings and construction. One covers construction, renovation and conversion services. The other covers sale and long leases.

PreviousNext
PrivacyTerms