V4.237 Construction Services—Civil Engineering Works

Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.2 Zero-rating /Buildings and construction / V4.237 Construction services—civil engineering works

Commentary

Part V4 Exemption, zero-rating and reduced rates

This paragraph covers the scope of zero-rating extended to the construction of certain civil engineering works.

For an overview of the scope for zero-rating under VATA 1994, Sch 8, Group 5 more broadly, see V4.231.

VATA 1994, Sch 8, Group 5, Item 2 provides for zero-rating of the supply in the course of the construction of any civil engineering work necessary for the development of a permanent park for residential caravans of any services related to the construction other than the services of an architect, surveyor or any person acting as a consultant

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

��Ƶ