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This paragraph covers the zero-rating that applies to the construction of certain buildings.

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

VATA 1994, Sch 8, Group 5, Item 2(a) zero-rates the supply of any services related to the construction (other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity) in the course of the construction of either a building:

1. Ìý

   •ÌýÌýÌýÌý designed as a dwelling or number of dwellings (see V4.232BA)

2. Ìý

   •ÌýÌýÌýÌý intended for use solely for an RRP (see V4.232BB)

3. Ìý

   •ÌýÌýÌýÌý intended for use solely for an RCP (see V4.232BC)

The following notes to VATA 1994, Sch 8, Group 5 are relevant to this relief:

1. Ìý

   •ÌýÌýÌýÌý VATA 1994, Sch 8, Group 5, Note 2 which defines a building designed as a dwelling or number of dwellings (see V4.232BA)

2. Ìý

   •ÌýÌýÌýÌý VATA 1994, Sch 8, Group 5, Note 4 which defines a relevant residential purpose (see V4.232BB)

3. Ìý

   •