Guidance

VAT Information Sheet 07/17: construction services and zero-rated relief

This information sheet explains when the construction of a building may be zero-rated and what evidence is needed to confirm that it qualifies for zero-rated relief.

Documents

Details

This information sheet is about HMRC’s policy concerning the construction of buildings on sites previously occupied by other premises and using all or part of those premises in the new construction.

This follows the Upper Tribunal (UT) decisions of Astral, Boxmoor and J3 Building Solutions.

Published 2 December 2017