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This guidance note provides information on the VAT treatment of extending, improving, maintaining and repairing buildings located in the UK.

For further commentary on the legislation and case law please refer to De Voil Indirect Tax Service V4.407, V4.408 and V4.413.

Work on buildings located outside the UK is outside the scope of UK VAT but may be subject to VAT or a similar tax in another country. For information on VAT in the EU please refer to the VAT in the EU guidance note. For information on VAT outside the EU please refer to the VAT outside the EU guidance note.