Like all services supplied in the course or furtherance of business, construction services are standard rated unless there is a specific VAT relief. The following commentary details the VAT reliefs for construction work on and sale of non-commercial property. Non-commercial property includes residential property – both private dwellings and ‘institutional residences’ such as care homes etc – and qualifying charity buildings.

Structure of the commentary

The commentary deals with each VAT relief in turn. The sections on construction and sale are structured as follows:

Overview- a high level summary of the relief, its structure and its aims;

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