Land and buildings ― building work ― overview

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the VAT issues relating to building work. It includes links to guidance notes which provide more information on particular subjects and links to relevant articles in Taxation magazine.

Key issues

The following table provides a general overview of the VAT issues relating to building work and includes links to guidance notes which provide more information:

Subject	Overview	Guidance note
Construction of new buildings and civil engineering works	Subject to conditions, some construction work qualifies for the zero rate of VAT, for example, the construction of dwellings. Other construction work is subject to VAT at the standard rate	Land and buildings ― building work ― construction of new buildings and civil engineering works
Converting buildings	Subject to conditions, conversion work carried out for relevant housing associations qualifies for the zero rate of VAT. Some other conversion work, for example, a changed number of dwellings conversion, qualifies for the reduced rate of VAT. Other conversion work is subject to VAT at the standard rate	Land

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Personal Tax

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more

Corporation Tax

Corporate interest restriction ― administrative aspects

Corporate interest restriction ― administrative aspectsThe corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns. This guidance note does not include commentary on provisions that are

14 Jul 2020 11:19 | Produced by Tolley Read more

Personal Tax

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

14 Jul 2020 12:12 | Produced by Tolley Read more

��Ӱ��