1. Houses and flats

VAT for most work on houses and flats by builders and similar trades like plumbers, plasterers and carpenters is charged at the standard rate of 20% - but there are some exceptions.

Zero rate VAT

You may not have to charge VAT on some types of work if it meets certain conditions, including:

There’s a separate guide on VAT refunds if you’re building your own home.

Reduced rate VAT

You may be able to charge the reduced rate of 5% for some types of work if it meets certain conditions, including:

Buildings that aren’t houses or flats

You don’t need to charge VAT for construction work on certain other types of building.