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HMRC internal manual

VAT Construction

VAT Construction: recent changes

Below are details of the amendments that were published on 30 September 2014 (see the update index for all updates)

Page  Details of update 
VCONST07650 Amendment to include the word ‘not’ in the phrase “has been granted”
VCONST13420 Amendment to the treatment of intelligent lighting systems (as announced in update 10-04-14)
VCONST13780 Wording altered to clarify policy on treatment of lifts and hoists. The words “this category includes” have now been replaced by “this is restricted to”
VCONST24350 Wording amended to clarify the position of recovery of VAT by sole proprietors or partnership in respect of a house built for own occupation (or by a connected person)