V6.197 Construction industry—liability of supplies
The starting point is that everything supplied by a contractor is standard-rated unless there is a specific exception which provides otherwise. In particular:
- Ìý
–ÌýÌýÌýÌý there is scope to zero-rate certain construction services; and
- Ìý
–ÌýÌýÌýÌý there is scope to apply a reduced rate to certain other construction services,
provided that in each case they are rendered as part of a qualifying building project.
Zero-rating
Services eligible for zero-rating fall into the following categories:
- Ìý
•ÌýÌýÌýÌý Construction services supplied in the course of the construction of a qualifying building (VATA 1994, Sch 8, Group 5, Items 2(a))
- Ìý
•ÌýÌýÌýÌý Construction services supplied to a housing association in the course of converting a non-residential building into a qualifying building (VATA 1994, Sch 8, Group 5, Item 3)
- Ìý
•ÌýÌýÌýÌý Construction services supplied in the course of the construction of any civil engineering work necessary for the development of a permanent residential caravan park (VATA 1994, Sch 8, Group 5, Items 2(b))
- Ìý
•ÌýÌýÌýÌý (Prior to
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