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Contents

Official guidance

VAT Construction

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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

VAT Construction
Construction manual: recent changes

VCONSTUPDATE130816 | Construction manual: recent changes

From HM Revenue & Customs · VAT Construction

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