– see also Capital goods scheme

Alteration to kerb to give easier access to parking

Case Law – (1978) 1 BVC 1,072

Caravan park, zero-rating

Commentary – VAT Reporter ¶34-479

Cases

Commentary – VAT Reporter ¶33-625
HMRC Guidance – Notice 701/16 ; Notice 742, para. 3.3

Clearance of burial ground for development of site

Case Law – (1981) 1 BVC 1,164

Completion, date

Commentary – VAT Reporter ¶34-600

Construction

Commentary – VAT Reporter ¶33-625 ; VAT Reporter ¶34-000
HMRC Guidance – Notice 701/16 ; Notice 742, para. 3.3

Construction, exclusions

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (15)

Fee simple, grant of

New work

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(a)(iv), Note (4)

Work under construction

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(a)(iii), Note (2)

Meaning

Commentary – VAT Reporter ¶33-625
HMRC Guidance – Notice 701/16 ; Notice 742, para. 3.3

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

Commentary – VAT Reporter ¶33-625
HMRC Guidance – Notice 701/16 ; Notice 742, para. 3.3

Place of supply of services

Generally

Commentary – VAT Reporter ¶13-542
HMRC Guidance – Notice 741a

International services

Commentary – VAT Reporter ¶65-760
HMRC Guidance – Notice 741a

Residential caravan parks

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, item 2(b)

Self-supply of construction services

Legislation/Regulatory – SI 1989/472

Tax point

Commentary – VAT Reporter ¶12-600

Zero-rating

Construction of new sewage treatment plant

Case Law – Customs and Excise Commissioners v. Rannoch School Ltd. [1993] BVC 118

Houseboats, foul drainage system and services to natural water basin

Case Law – The Littlehampton Houseboat Association. (1990) 5 BVC 855

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

Case Law – D. Gillies. (1988) 3 BVC 755