Land and buildings ― building work ― extensions, improvements, maintenance and repairs

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information on the VAT treatment of extending, improving, maintaining and repairing buildings located in the UK.

For further commentary on the legislation and case law please refer to De Voil Indirect Tax Service V4.407, V4.408 and V4.413.

Work on buildings located outside the UK is outside the scope of UK VAT but may be subject to VAT or a similar tax in another country. For information on VAT in the EU please refer to the VAT in the EU guidance note. For information on VAT outside the EU please refer to the VAT outside the EU guidance note.

The general distinction between work carried out in relation to an existing building and work constructing a new building

Work carried out to extend, improve, maintain or repair an existing building:

•
may be carried out on a standalone basis in relation an existing building
•
may be carried out in the course of converting an existing building
•
is, subject to the exception explained

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Corporation Tax

Enterprise investment scheme tax relief

Enterprise investment scheme tax reliefOverview of EIS tax reliefsThe enterprise investment scheme (EIS) offers significant tax reliefs to encourage individuals to invest money in qualifying shares issued by qualifying unquoted companies. The scheme is designed to encourage investment in small,

14 Jul 2020 11:36 | Produced by Tolley Read more

Personal Tax

Foreign tax relief

Foreign tax reliefIncome and gains may be taxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:1)treaty tax relief may reduce or eliminate the double tax2)if there is no treaty, the individual can claim ‘unilateral’ relief by deducting

14 Jul 2020 11:44 | Produced by Tolley Read more

Tax Returns

Employment Tax

Short-term business visitors (STBVs)

Short-term business visitors (STBVs)What is a short-term business visitor?An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK. There is a common misconception that there is

14 Jul 2020 13:40 | Produced by Tolley in association with Gill Salmons Read more

��Ƶ

Land and buildings ― building work ― extensions, improvements, maintenance and repairs

Land and buildings ― building work ― extensions, improvements, maintenance and repairs