Imports, rate of VAT

Meaning

Generally

Ordinarily incorporated by builders

Bedroom furniture

Bonded carpets

Built-in wardrobes

Furniture pre-fabricated off site

Generally

Input tax

Installation of warden call system

Log burning fires

Trees and shrubs used in landscaping housing development

Recovery of VAT: flowchart

Residential conversions, reduced-rating

Generally

Meaning of building materials

Residential renovations and alterations, reduced-rating

Generally

Meaning of building materials

Zero-rating

Approved alteration to protected building

Generally

Housing associations, conversion of non-residential buildings

Incorporated in dwellings or residential/charitable buildings

Supply by main contractor to subcontractor