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HMRC internal manual

VAT Construction

From
HM Revenue & Customs
Updated
, see all updates

Guidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.

  1. VCONST01000
    Introduction: contents
  2. VCONST02000
    Zero-rating the construction of buildings: contents
  3. VCONST03000
    Zero-rating major interest grants in buildings: contents
  4. VCONST04000
    Zero-rating major interest grants after a non-residential conversion: contents
  5. VCONST05000
    Zero-rating the conversion of non-residential buildings for relevant housing associations: contents
  6. VCONST06000
    Reduced-rating the conversion of premises to a different residential use: contents
  7. VCONST07000
    Reduced-rating the renovation or alteration of empty residential premises: contents
  8. VCONST08000
    ‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): contents
  9. VCONST08900
    ‘Approved alteration’ of a ‘protected building’ (changes introduced on 1 October 2012): contents
  10. VCONST09000
    Alterations and repair or maintenance - case law and agreements: contents
  11. VCONST10000
    Zero-rating major interest grants in substantially reconstructed ‘protected buildings’: contents
  12. VCONST11000
    Supplies of building materials by contractors
  13. VCONST12000
    Building materials: Developers and the ‘Blocking Order’: contents
  14. VCONST13000
    Building materials: Note 22 and Note 23: contents
  15. VCONST14000
    Dwellings - an explanation of terms: contents
  16. VCONST15000
    ‘Relevant residential purpose’ – interpretation of terms: contents
  17. VCONST16000
    ‘Relevant charitable purpose’ – interpretation of terms: contents
  18. VCONST17000
    Apportionment for part qualifying buildings: contents
  19. VCONST18000
    Certificates for qualifying buildings: contents
  20. VCONST19000
    Relevant charitable purpose concession (pre–1 July 2010 only): contents
  21. VCONST20000
    Changing the use of certificated buildings - buildings completed before 1 March 2011: contents
  22. VCONST21000
    Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011: contents
  23. VCONST22000
    Zero-rating the development of residential caravan parks: contents
  24. VCONST23000
    Self-supply of construction services
  25. VCONST24000
    ‘DIY’ builders and converters VAT Refund Scheme – eligibility of claims: contents