Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Construction

HM Revenue & Customs
, see all updates

Supplies of building materials by contractors: goods supplied with zero-rated services: zero-rated services and goods that are not building materials

If goods that are not ‘building materials’ are incorporated in a zero-rated building, a fair and reasonable apportionment can be made between the zero-rated service element and the standard-rated goods element.