Land and buildings ― building work ― construction of new buildings and civil engineering works

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note focuses on the VAT treatment of constructing new buildings and civil engineering works at locations in the UK. The following table provides a brief explanation and refers to relevant sections in this guidance note.

VAT treatment	Brief explanation	Guidance
Zero rate	Subject to the conditions explained in this guidance note, the zero rate applies to work carried out in the course of construction of new dwellings, relevant charitable purpose buildings, relevant residential purpose buildings, certain annexes, and civil engineering work necessary for the development of a permanent park for residential caravans	When does the zero rate of VAT apply?
Standard rate	The standard rate of VAT applies to work carried out in the course of construction of new buildings and civil engineering works to the extent that the work does not qualify for the zero rate of VAT	When does the standard rate of VAT apply?
Apportionment	Apportionment may be appropriate if the work carried out includes

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Personal Tax

Inter-spouse transfer

Inter-spouse transferIntroductionWhen a chargeable asset is transferred between two spouses or civil partners, there is a disposal by the transferor spouse / civil partner and an acquisition by the transferee spouse / civil partner for capital gains tax purposes. For simplicity, spouses and civil

14 Jul 2020 12:01 | Produced by Tolley Read more

Trusts and Inheritance Tax

Tax on UK resident beneficiaries of non-resident trusts ― overview

Tax on UK resident beneficiaries of non-resident trusts ― overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to

14 Jul 2020 13:47 | Produced by Tolley Read more

Autumn Budget 2024

Value Added Tax

Holding companies ― VAT status of activities

Holding companies ― VAT status of activitiesThis guidance note examines how to determine the VAT status of a holding company’s activities. In particular, it looks at:•when a holding company is or is not in business•if a holding company is in business, whether its activities are exempt or taxableThe

14 Jul 2020 17:13 | Produced by Tolley Read more

UU��ֱ��