Notice

VAT Notice 708: buildings and construction

This notice explains when building work/materials can be zero/reduced rating, when developers are blocked from deducing input tax, the issuing of certificates and time of supply rules.

Documents

Details

This notice cancels and replaces Notice 708 (August 2014) and a number of amendments. The details of the changes to the previous version can be found in paragraph 1.2 of this notice.

Published 13 August 2014
Last updated 23 August 2016 + show all updates
  1. VAT Notice 308 has been amended to show that a dwelling can consist of more than one building.
  2. Sections 1, 2, 4, 5, 9, 10, 11, 14, 15, 17, and 18 have been updated.
  3. This notice cancels and replaces Notice 708 (April 2014) and a number of amendments; the details of the changes to the previous version can be found in paragraph 1.2 of this notice.
  4. First published.