– see also Capital goods scheme

Alteration to kerb to give easier access to parking

Clearance of burial ground for development of site

Completion, date

Construction

Construction, exclusions

Fee simple, grant of

New work

Work under construction

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