Business tax – 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.


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.