Supplies of building materials by contractors: about this section
This section explains the legal basis for zero-rating or reduced-rating building materials. It doesn’t explain what ‘building materials’ are. VCONST13000 provides guidance on this.
VCONST11130 provides guidance on the VAT treatment of goods being supplied without services.
Conditions for zero-rating and reduced-rating
For the ‘goods’ element of a builder’s supply to be zero-rated or reduced-rated, all of the following conditions must be met: