– see also Capital goods scheme

Alteration to kerb to give easier access to parking

Caravan park, zero-rating

Cases

Clearance of burial ground for development of site

Completion, date

Construction

Construction, exclusions

Fee simple, grant of

New work

Work under construction

Meaning

No VAT charge for first-time connection of dwelling to mains electricity, gas or water

Place of supply of services

Generally

International services

Residential caravan parks

Self-supply of construction services

Tax point

Zero-rating

Construction of new sewage treatment plant

Houseboats, foul drainage system and services to natural water basin

Work within grounds of building used wholly/mainly as private residence