Construction of buildings
Annexes
Annexe to a college
Annexe to dwelling, wide enquiry needed
Generally
Physical integration
Relevant charitable purpose use
Apartments built on top of existing block: zero-rating
Apportionment
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
Cases
Annexes
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
Churches
Civil engineering work
Construction of new building or enlargement of existing building
Conversion of public houses
Conversions
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
Dwellings
Additional
Communal areas
Generally
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
Entitlement
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
Meaning of building
New building, cases
Phased construction work
Place of supply of services
Generally
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
Meaning
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
Generally
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
Zero-rating
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
Generally
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
Generally
Incorrect, penalty