Land and buildings ― building work ― construction of new buildings and civil engineering works

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note focuses on the VAT treatment of constructing new buildings and civil engineering works at locations in the UK. The following table provides a brief explanation and refers to relevant sections in this guidance note.

VAT treatment	Brief explanation	Guidance
Zero rate	Subject to the conditions explained in this guidance note, the zero rate applies to work carried out in the course of construction of new dwellings, relevant charitable purpose buildings, relevant residential purpose buildings, certain annexes, and civil engineering work necessary for the development of a permanent park for residential caravans	When does the zero rate of VAT apply?
Standard rate	The standard rate of VAT applies to work carried out in the course of construction of new buildings and civil engineering works to the extent that the work does not qualify for the zero rate of VAT	When does the standard rate of VAT apply?
Apportionment	Apportionment may be appropriate if the work carried out includes

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