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HMRC internal manual

VAT Construction

Supplies of building materials by contractors: goods supplied with zero-rated services: provision allowing zero-rating

The law that allows zero-rating for building materials is as follows:

  • for zero-rated ‘new’ buildings (VCONST02000 and VCONST05000); Value Added Tax Act 1994, Schedule 8, Group 5, Item 4
  • for zero-rated approved alterations (VCONST08000); Value Added Tax Act 1994, Schedule 8, Group 6, Item 3.