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HMRC internal manual

VAT Construction

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HM Revenue & Customs
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‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): services excluded from zero-rating

The guidance in VCONST02700 applies in the same way to this section as it does to that section.

Architects, surveyors, consultants and supervisors

The legal basis for this is slightly different. For the purpose of this section the basis is the Value Added Tax Act 1994, Schedule 8, Group 6, Item 2.

Goods on hire

The legal basis for this is slightly different. For the purpose of this section the basis is the Value Added Tax Act 1994, Schedule 8, Group 6, Note 11.

Goods put to a temporary private use

The legal basis for this is slightly different. For the purpose of this section the basis is the Value Added Tax Act 1994, Schedule 8, Group 6, Note 11.