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Contents

Official guidance
VAT Construction
  • VCONST00500 · Data Protection
  • VCONST01000 · Introduction
  • VCONST02000 · Zero-rating the construction of buildings
  • VCONST03000 · Zero-rating major interest grants in buildings
  • VCONST04000 · Zero-rating major interest grants after a non-residential conversion
  • VCONST05000 · Zero-rating the conversion of non-residential buildings for relevant housing associations
  • VCONST06000 · Reduced-rating the conversion of premises to a different residential use
  • VCONST07000 · Reduced-rating the renovation or alteration of empty residential premises
  • VCONST08000 · ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): contents
  • VCONST08900 · ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): contents
  • VCONST09000 · Alterations and repair or maintenance - case law and agreements
  • VCONST10000 · Zero-rating major interest grants in substantially reconstructed ‘protected buildings’
  • VCONST11000 · Supplies of building materials by contractors
  • VCONST12000 · Building materials - developers and the ‘Blocking Order’
  • VCONST13000 · Building materials - Note 22 and Note 23
  • VCONST14000 · Dwellings - an explanation of terms
  • VCONST15000 · ‘Relevant residential purpose’ - interpretation of terms
  • VCONST16000 · ‘Relevant charitable purpose’ - interpretation of terms
  • VCONST17000 · Apportionment for part-qualifying buildings
  • VCONST18000 · Certificates for qualifying buildings
  • VCONST19000 · Relevant charitable purpose concession (pre-1 July 2010 only)
  • VCONST20000 · Changing the use of certificated buildings - buildings completed before 1 March 2011
  • VCONST21000 · Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011
  • VCONST22000 · Zero-rating the development of residential caravan parks
  • VCONST23000 · Self-supply of construction services
  • VCONST24000 · DIY builders and converters VAT Refund Scheme - eligibility of claims
  • VCONSTUPDATE001 · VAT Construction: Update Index
  • VCONSTUPDATE130708 · VAT Construction: recent changes
  • VCONSTUPDATE130816 · Construction manual: recent changes
  • VCONSTUPDATE140410 · VAT Construction: recent changes
  • VCONSTUPDATE140930 · VAT Construction: recent changes
  1. VAT Construction
  2. Self-supply of construction services

VCONST23000 | Self-supply of construction services

From HM Revenue & Customs · VAT Construction

Businesses that use their own labour to construct or enlarge buildings or construct civil engineering works that will be used for their own business purposes are affected by the self-supply charge. The self-supply charge applies to all businesses, not just those that are partially exempt.

Notice 708 Buildings and construction explains the operation of the self-supply charge.

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