VCONST02100 - Zero-rating the construction of buildings: basic conditions for zero-rating the construction of buildings

The basic conditions for zero-rating the construction of a building are set out in Notice 708 Buildings and construction. The legal basis for those conditions and where further guidance on their interpretation can be found is as follows:

Condition	Relevant law (all references are to VATA 1994, Schedule 8, Group 5, unless otherwise stated)	Guidance
1 - A building is being constructed	Item 2(a), Notes 3, 5 and 16 to 18.	VCONST02200
2 - The service is made ‘in the course of the construction’ of that building	Item 2(a).	VCONST02200 and VCONST02500
3 - Where necessary, a valid certificate is held	Note 12.	VCONST18000
4 - The service is not specifically excluded from zero-rating	Item 2(a), Note 20.	VCONST02200 and VCONST02700