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HMRC internal manual

VAT Construction

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Building materials - Note 22 and Note 23: the law

For the purposes of the Value Added Tax Act 1994, Schedule 8, Group 5, Notes 22 and 23 provide a definition of ‘building materials’.

That definition is imported into the law for all other construction reliefs as follows:

  • for supplies made under the Value Added Tax Act 1994, Schedule 8, Group 6 (approved alterations) the law is found at Note 3
  • for supplies made under the Value Added Tax Act 1994, Schedule 7A, Group 6 (residential conversions) the law is found at paragraph 12 to the Notes
  • for supplies made under the Value Added Tax Act 1994, Schedule 7A, Group 7 (residential renovations and alterations) the law is found at paragraph 6 to the Notes.