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HMRC internal manual

VAT Construction

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

The supply of a prefabricated building, building kit or prefabricated components on a ‘supply only’ or ‘supply and deliver only’ basis is a supply of goods and is not zero-rated as a supply of services in the course of the construction of a building (VCONST11130).

The installation or erection of such goods is a supply in the course of constructing the building and can be zero-rated if the building will become one that qualifies for zero-rating. The liability of the goods will follow the normal rules for building materials (VCONST11000).

The hire of temporary buildings on a site is never zero-rated (VCONST02730).

Guidance on the liability of supplying residential caravans can be found in VATLP Land and Property.