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HMRC internal manual

VAT Construction

Updates: VAT Construction

2017

published amendments

‘Relevant residential purpose’ - interpretation of terms: category (b) - home or other institution providing residential accommodation with personal care
Needs review

published amendments

‘Relevant residential purpose’ - interpretation of terms: exceptions to use for a relevant residential purpose: hospital or similar institution as opposed to a care home
Reflect change in policy - personal care can encompass medical treatment.
‘Relevant residential purpose’ - interpretation of terms: category (b) - home or other institution providing residential accommodation with personal care
Reflect change in policy - personal care can encompass medical treatment.

published amendments

DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 2: were relevant works carried out?
Clarifying policy on garages

published amendments

DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 5: were the works carried out otherwise than in the course or furtherance of any business?
links updated
Zero-rating the development of residential caravan parks: what is a 'permanent park for residential caravans'?
link updated
Certificates for qualifying buildings: where an incorrect certificate is provided
link updated
‘Relevant charitable purpose’ - interpretation of terms: what 'otherwise than in the course of furtherance of a business' means
link updated
‘Relevant residential purpose’ - interpretation of terms: exceptions to use for a relevant residential purpose: hotels, inns and similar establishments
link updated
Zero-rating major interest grants in buildings: apportionment
updated link
Zero-rating major interest grants in buildings: first major interest grant in, or in any part of, the building, dwelling or its site
link updated
Zero-rating major interest grants in buildings: ‘person constructing a building’: delays between completion and the major interest grant
link updated
Zero-rating major interest grants in buildings: holiday homes: exclusion from zero-rating
link updated
Zero-rating the construction of buildings: are my services supplied ‘in the course of the construction’ of the building: off site preparation, prefabricated buildings and building kits
link updated

published amendments

Introduction: role of the VAT Reliefs Team
updated policy team name