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HMRC internal manual

VAT Construction

HM Revenue & Customs
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Introduction: role of the VAT Liability Team

The VAT Liability Team deals with the maintenance and development of policy in connection with:

  • reliefs for supplies of services and goods in the construction industry
  • reliefs for major interest grants in:

    • new dwellings
    • new relevant residential and charitable buildings
    • buildings converted from non-residential to residential use
    • substantially reconstructed protected buildings
  • VAT refunds for ‘do-it-yourself’ builders and converters
  • the blocking of input tax on goods other than building materials (‘the builder’s block’).

The team:

  • reviews areas where policy needs to be clarified or has not been determined
  • defends appeals that challenge our policy or legislation
  • writes and maintains notices and guidance
  • provides technical advice to ministerial teams on the above policy areas that may be conveyed to ministers.