Legislation

The zero-rating relief for the construction of new residential and charity buildings is found in Items 2(a) and 4 of Group 5, Schedule 8, VATA 94. The relevant extract reads as follows:

‘2. The supply in the course of the construction of–

aa building designed as a dwelling or number of dwellings or intended for use solely for a relevant residential purpose or a relevant charitable purpose;

b…………………

of any services related to the construction other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity.

………….

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