Notes

(1)Zero-rated supplies by building developers

Subject to meeting the conditions, the first grant of a ‘major interest’ in:

(a)a new dwelling;

(b)a new relevant residential building;

(c)a new relevant charitable building

is a zero-rated supply (¶33-100).

(2)‘Incorporated’

‘Incorporated’ means fixed to a building, or its site, in such a way that fixing or removal requires the use of tools, result in the need for remedial work to the fabric of the building (or its site) or cause substantial damage to the goods themselves (Notice 708, para. 13.3 (2014 edn)).

(3)‘Ordinarily incorporated’

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