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This paragraph covers the zero-rating that applies to building materials supplied with services under VATA 1994, Sch 8, Group 5, Item 4.

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

VATA 1994, Sch 8, Group 5, Item 4 zero-rates:

1. Ìý

   •ÌýÌýÌýÌý the supply of building materials to a person to whom the supplier is supplying services within VATA 1994, Sch 8, Group 5, Item 2 (ie the zero-rating for certain construction services (see V4.237 and V4.238) which include the incorporation of the materials into the relevant building or its site

2. Ìý

   •ÌýÌýÌýÌý the supply of building materials to a person to whom the supplier is supplying services within VATA 1994, Sch 8, Group 5, Item 3 (ie the zero-rating for certain conversion services for housing associations (see V4.240) which include the incorporation of the materials into the relevant building or its site

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

1. Ìý

   •ÌýÌýÌýÌý VATA 1994,