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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.2 Zero-rating /Buildings and construction / V4.231 Overview of zero-rating for buildings and civil engineering work
Commentary

V4.231 Overview of zero-rating for buildings and civil engineering work


Part V4 Exemption, zero-rating and reduced rates

V4.231 Overview of zero-rating for buildings and civil engineering work

This paragraph provides an overview of the scope of zero-rating of:

  1. Ìý

    •ÌýÌýÌýÌý building works and the supply of buildings and civil engineering works under VATA 1994, Sch 8, Group 5

  2. Ìý

    •ÌýÌýÌýÌý supplies in connection with protected buildings under VATA 1994, Sch 8, Group 6

  3. Ìý

    •ÌýÌýÌýÌý building works for disabled persons and charities under VATA 1994, Sch 8, Group 12

Building works and the supply of buildings and civil engineering works (Group 5) (zero-rating)

First grant of a major interest in certain buildings and sites (Item 1)

VATA 1994, Sch 8, Group 5, Item 1 provides for zero-rating of the first grant of a major interest in, or in any part of, a building, dwelling or its site, by a person:

  1. Ìý

    •ÌýÌýÌýÌý constructing a building which is either

  2. Ìý
    1. Ìý

      –ÌýÌýÌýÌý designed as a dwelling or number of dwellings

    2. Ìý

      –ÌýÌýÌýÌý intended for use solely for a relevant residential

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