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HMRC internal manual

VAT Construction

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