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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.2 Deemed supplies /Self-supplies / V3.244 Construction, alteration and demolition services otherwise than for a consideration
Commentary

V3.244 Construction, alteration and demolition services otherwise than for a consideration


Part V3 Supplies, acquisitions and imports

This paragraph considers the self-supply charge for certain construction, alteration and demolition services. For an overview of self-supplies more broadly, see V3.241.

The charge to tax for construction, alteration and demolition services

An order1 made under VATA 1994, s 5(6) provides that a person ('P') is treated as supplying specified services in the course of furtherance of its business if2:

  1. Ìý

    •ÌýÌýÌýÌý P performs any of those services in the course or furtherance of its business

  2. Ìý

    •ÌýÌýÌýÌý P performs them for the purpose of that business and otherwise than for a consideration

  3. Ìý

    •ÌýÌýÌýÌý the value of those services is £100,000 or more, and

  4. Ìý

    •

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