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HMRC internal manual

VAT Construction

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