Why is this issue important?

The sale/long lease over a new building is not zero rated under Item 1, Group 5, Sch 8, VATA 1994 unless it is made by the ‘person constructing’ a building;

The zero-rating relief in Item 2(a), Group 5, Sch 8, VATA 1994 applies to services supplied ‘in the course of construction’ of a building;

Claims for a refund under the DIY housebuilders scheme (s35 VATA 1994, ¶34-000) may only be made if a new building has been constructed.

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