– see also Construction services


Annexe to a college

Annexe to dwelling, wide enquiry needed


Physical integration

Relevant charitable purpose use

Apartments built on top of existing block: zero-rating


Output tax

Architect's and surveyor's, etc. services

Building materials

Building regulation fees

Non-supplies/outside scope of VAT

Building services

Bungalow on site of derelict farm building



Construction of new building

Ceasing to exist: full demolition or facade(s) retained

Change in use, qualifying building

Changing stables/outbuildings to dwelling house and garage


Civil engineering work

Construction of new building or enlargement of existing building

Conversion of public houses

– see Public houses


Demolition work part of contract

DIY scheme

Do-it-yourself builders and converters

Dock constructed beneath new dwelling

Dwelling with garage, time of construction of garage



Communal areas


New construction, zero-rated

Educational use

Facts fixing treatment of supply

Goods ordinarily incorporated in new buildings

Input tax deduction

'first supply' rule

Costs of a new municipal building


First occupation by municipality

Intended to use partly in respect of taxable activities, remainder as a public authority

Term of lease increased by deed of rectification

Landscaping in the course of construction

Local authorities

Children's centres

Residential buildings

Village halls, community centres, sports pavilions, etc.


Meaning of building

New building, cases

Phased construction work

Place of supply of services


Planning agreements

Private use of business services

Protected buildings

Qualifying buildings

Change in use

Recipient of supply person liable to pay VAT

Reconstruction of an existing building, standard-rated

Relevant charitable purpose

Relevant residential purpose

Administration block for nursing home within curtilage of listed building

Classrooms and workshops, school for children with severe behavioural disorders

Construction services, intended user


Mental nursing home a 'hospital, prison or similar institution'

Separate building constructed in grounds of main house

Student accommodation

Tax point

Contractor selling contract before construction starts


Value added tax

Village halls

Work on both zero-rated and exempt property

Works included in construction

Commencement of construction

Demolition work

Services supplied in the course of construction


Annexe and indoor swimming pool constructed after completion of building

Apartments built on top of existing block

Construction of building for relevant charitable purpose

Construction of new building or conversion, reconstruction, alteration or enlargement of existing building

Development of nursing home on site of redundant church

Dwelling constructed on site of derelict barn

Factory built on site of old factory

Flats, disposals of long leases


Grant of 20-year lease to housing association

Housing associations and 'person constructing building'

Identity of installer of goods

New headquarters for registered social landlord

Special residential conversion of building

Student accommodation, non-student use during vacation

Zero-rating certificate for builders


Incorrect, penalty