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HMRC internal manual

VAT Construction

Zero-rating the construction of buildings: services excluded from zero rating: goods used for non-business purposes

According to the Value Added Tax Act 1994, Schedule 4, Item 5(4), where goods held or used for the purposes of the business are put to a private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, that is a supply of services.

Such supplies of services are excluded from the zero rate by the Value Added Tax Act 1994, Schedule 8, Group 5, Note 20.