– see also Construction services

Annexes

Annexe to a college

Commentary – VAT Reporter ¶33-610

Annexe to dwelling, wide enquiry needed

Commentary – VAT Reporter ¶33-610

Generally

Commentary – VAT Reporter ¶33-600

Physical integration

Commentary – VAT Reporter ¶33-610

Relevant charitable purpose use

Commentary – VAT Reporter ¶33-610

Apartments built on top of existing block: zero-rating

Commentary – VAT Reporter ¶33-605

Apportionment

Mixed use

Commentary – VAT Reporter ¶33-950

Output tax

Commentary – VAT Reporter ¶33-310

Architect's and surveyor's, etc. services

– see Architect's services; Surveyors' services

Barns

Commentary – VAT Reporter ¶33-607

Building materials

– see Building materials

Building regulation fees

Generally

Commentary – VAT Reporter ¶34-075

Non-supplies/outside scope of VAT

Commentary – VAT Reporter ¶10-602
HMRC Guidance – Notice 718

Building services

– see Construction services

Building, definition

Commentary – VAT Reporter ¶33-860

Bungalow on site of derelict farm building

Case Law – Croxford. [1991] BVC 614

Cases

Annexes

Commentary – VAT Reporter ¶33-610

Construction of new building

Commentary – VAT Reporter ¶33-605

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

Commentary – VAT Reporter ¶33-605

Change in use, qualifying building

Commentary – VAT Reporter ¶50-280

Changing stables/outbuildings to dwelling house and garage

Case Law – R.H. Gleed (1987) 3 BVC 667

Churches

Commentary – VAT Reporter ¶33-605

Civil engineering work

– see Civil engineering work

Construction of new building or enlargement of existing building

Commentary – VAT Reporter ¶33-605

Conversion of public houses

– see Public houses

Conversions

– see Conversion of buildings

Demolition work part of contract

Commentary – VAT Reporter ¶33-700 ; VAT Reporter ¶33-975

Distinguishing between construction, reconstruction or conversion

Commentary – VAT Reporter ¶33-675

DIY scheme

– see Do-it-yourself builders and converters

Do-it-yourself builders and converters

– see Do-it-yourself builders and converters

Dock constructed beneath new dwelling

Case Law – Turner Stroud and Burley Construction Ltd. [1998] BVC 2,206

Dwelling with garage, time of construction of garage

Case Law – Chipping Sodbury Town Trust. [2000] BVC 2,386 ; Palmers of Oakham [2011] TC 00959

Dwellings

Additional

Commentary – VAT Reporter ¶33-600

Communal areas

Commentary – VAT Reporter ¶33-305

Generally

Commentary – VAT Reporter ¶21-350 ; VAT Reporter ¶33-850

New construction, zero-rated

Commentary – VAT Reporter ¶33-605

Provisions, zero-rated buildings

Commentary – VAT Reporter ¶33-603

Educational use

Case Law – Revenue and Customs Commissioners v Wakefield College [2016] BVC 501

Facts fixing treatment of supply

Commentary – VAT Reporter ¶33-330

Frequent errors

Commentary – VAT Reporter ¶33-333

Generally

Commentary – VAT Reporter ¶33-575

Goods ordinarily incorporated in new buildings

– see Building materials

Input tax deduction

'first supply' rule

Case Law – Fishguard Bay Developments Ltd. (1988) 3 BVC 900 ; Fishguard Bay Developments Ltd. (1990) 5 BVC 560

Costs of a new municipal building

Case Law – Gemeente's-Hertogenbosch v Staatssecretaris van Financien (Case C-92/13) [2014] BVC 41

Entitlement

Case Law – Capital One Developments Ltd v Customs and Excise Commissioners. [2002] BVC 428

First occupation by municipality

Case Law – Gemeente's-Hertogenbosch v Staatssecretaris van Financien (Case C-92/13) [2014] BVC 41

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

Case Law – Gemeente's-Hertogenbosch v Staatssecretaris van Financien (Case C-92/13) [2014] BVC 41

Term of lease increased by deed of rectification

Case Law – Isaac & Anor. [1997] BVC 2,175

Landscaping in the course of construction

Commentary – VAT Reporter ¶33-605

Local authorities

Children's centres

Commentary – VAT Reporter ¶51-105

Residential buildings

Commentary – VAT Reporter ¶51-710

Village halls, community centres, sports pavilions, etc.

Commentary – VAT Reporter ¶51-715

Meaning

Commentary – VAT Reporter ¶33-600

Meaning of building

Case Law – Capital One Developments Ltd. [2004] BVC 2,331

New building, cases

Commentary – VAT Reporter ¶33-605

Other related services, summary of VAT

Commentary – VAT Reporter ¶33-327
HMRC Guidance – Notice 742a

Phased

Continuing work or new work

Commentary – VAT Reporter ¶33-604

Generally

Commentary – VAT Reporter ¶33-604

Playground constructed years after building not in the course of construction of a building

Commentary – VAT Reporter ¶33-604

Phased construction work

Commentary – VAT Reporter ¶33-600

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

Planning agreements

– see Planning agreements

Private use of business services

Commentary – VAT Reporter ¶13-885

Protected buildings

– see Protected buildings

Qualifying buildings

Change in use

Commentary – VAT Reporter ¶50-280

Phased work

Commentary – VAT Reporter ¶33-604

Recipient of supply person liable to pay VAT

Case Law – BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid (Case C-395/11). [2012] BVC 787

Recipient's potential or actual use, output tax

Commentary – VAT Reporter ¶18-250

Reconstruction of an existing building, standard-rated

Commentary – VAT Reporter ¶33-605

Recovery of VAT by speculative developers

Commentary – VAT Reporter ¶19-451 ; VAT Reporter ¶33-275

Relevant charitable purpose

– see Charitable buildings

Relevant residential purpose

– see also Residential accommodation/buildings

Administration block for nursing home within curtilage of listed building

Case Law – Hill Ash Developments. [2001] BVC 2,075

Classrooms and workshops, school for children with severe behavioural disorders

Case Law – Riverside School (Whassett) Ltd. [1996] BVC 2,224

Construction services, intended user

Case Law – Hospital of St John and St Elizabeth. [2005] BVC 2,693

Meaning

Case Law – Denman College. [1998] BVC 2,259

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

Case Law – Fenwood Developments Ltd. [2005] BVC 2,493 ; Revenue and Customs Commissioners v Fenwood Developments Ltd. [2010] BVC 357

Separate building constructed in grounds of main house

Case Law – Thompson. [1999] BVC 2,110

Student accommodation

Case Law – University Court of the University of St Andrews. [2005] BVC 2,621 ; University of Bath. [1996] BVC 2,909 ; Urdd Gobaith Cymru [1997] BVC 2,394

Summary

Commentary – VAT Reporter ¶33-550

Tax point

Contractor selling contract before construction starts

Commentary – VAT Reporter ¶12-600

Generally

Commentary – VAT Reporter ¶12-600 ; VAT Reporter ¶35-750

Periodic payments

Commentary – VAT Reporter ¶33-220

Single payment contract

Commentary – VAT Reporter ¶33-220

Value added tax

Commentary – Essential Tax Companion ¶68730

Village halls

Commentary – VAT Reporter ¶51-715

Work on both zero-rated and exempt property

Commentary – VAT Reporter ¶33-305

Works included in construction

Commencement of construction

Commentary – VAT Reporter ¶33-700

Demolition work

Commentary – VAT Reporter ¶33-700 ; VAT Reporter ¶33-975

Services supplied in the course of construction

Commentary – VAT Reporter ¶33-700

Zero-rating

Annexe and indoor swimming pool constructed after completion of building

Case Law – Whiteley. [1995] BVC 551

Apartments built on top of existing block

Commentary – VAT Reporter ¶33-605

Construction of building for relevant charitable purpose

Case Law – Wakefield College v Revenue and Customs Commissioners [2018] BVC 22

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

Case Law – (1985) 2 BVC 205,268 ; (1985) 2 BVC 205,382 ; Associated Nursing Services plc. [1994] BVC 712 ; Astral Construction Ltd [2013] TC 02773 ; Barnes-Elliott Construction Ltd. [1992] BVC 667 ; Cantrell & Anor (t/a Foxearth Lodge Nursing Home) v Customs and Excise Commissioners. [2000] BVC 82 ; Cantrell & Anor (t/a Foxearth Lodge Nursing Home) v Customs and Excise Commissioners. [2003] BVC 196 ; Carrophil Ltd. [1993] BVC 879 ; Charles Gray (Builders) Ltd v. Customs and Excise Commissioners. (1990) 5 BVC 120 ; Colchester Sixth Form College. [2000] BVC 2,095 ; Customs and Excise Commissioners v. Great Shelford Free Church (Baptist). (1987) 3 BVC 48 ; Customs and Excise Commissioners v. London Diocesan Fund; Customs and Excise Commissioners v. Penwith Property Co Ltd; Customs and Excise Commissioners v. Elliott & Anor. [1993] BVC 123 ; Customs and Excise Commissioners v. Marchday Holdings Ltd. [1997] BVC 165 ; Customs and Excise Commissioners v Marchday Holdings Limited. [1995] BVC 335 ; Elliott & Anor. [1991] BVC 910 ; Gill. (1990) 5 BVC 674 ; Grace Baptist Church. [1999] BVC 2,294 ; Highacre Construction Co Ltd. Highacre Cambridge Ltd. [1991] BVC 633 ; John Compass Ltd. (1988) 3 BVC 886 ; John Rees (Builders) Ltd. (1988) 3 BVC 778 ; Lea. (1989) 4 BVC 680 ; London Diocesan Fund. [1991] BVC 745 ; Marath Developments Ltd. (1989) 4 BVC 756 ; Marchday Holdings. [1995] BVC 786 ; Neumann. [1993] BVC 983 ; Penwith Property Co Ltd. [1992] BVC 560 ; Provident Mutual Life Assurance Association. (1988) 3 BVC 833 ; Strowbridge & Anor. [2000] BVC 2,248 ; Stuart-Smith. (1989) 4 BVC 531 ; Swan Developments (Land Co) Ltd. [1992] BVC 853 ; Thakkar t/a Meera Homes. [1991] BVC 751 ; The Parochial Church Council of St John the Evangelist [1994] BVC 706 ; Victoria Gardens Nursing Home. [1994] BVC 511 ; Wellman & Anor. (1989) 4 BVC 786 ; Wimpey Group Services Ltd. v. Customs and Excise Commissioners. (1987) 3 BVC 157 ; Wimpey Group Services Ltd. v. Customs and Excise Commissioners. (1988) 3 BVC 340 ; Wright & Anor [2011] TC 01523 ; [1993] BVC 560 ; [1993] BVC 745

Development of nursing home on site of redundant church

Case Law – Astral Construction Ltd [2013] TC 02773 ; Revenue and Customs Commissioners v Astral Construction Ltd [2015] BVC 505

Dwelling constructed on site of derelict barn

Case Law – Customs and Excise Commissioners v. Lewis. [1994] BVC 201 ; Lewis. [1992] BVC 752

Factory built on site of old factory

Case Law – Wimpey Group Services Ltd. v. Customs and Excise Commissioners. (1987) 3 BVC 157 ; Wimpey Group Services Ltd. v. Customs and Excise Commissioners. (1988) 3 BVC 340

Flats, disposals of long leases

Case Law – John Compass Ltd. (1988) 3 BVC 886

Generally

Commentary – VAT Reporter ¶33-600 ; VAT Reporter ¶33-875 ; VAT Reporter ¶70-340

Grant of 20-year lease to housing association

Case Law – Ardenglen Developments Ltd. [2007] BVC 2,252

Housing associations and 'person constructing building'

Case Law – Customs and Excise Commissioners v. Link Housing Association Ltd. [1992] BVC 113 ; Link Housing Association Ltd. [1991] BVC 559 ; Peddars Way Housing Association Ltd. [1995] BVC 1,218

Identity of installer of goods

Case Law – (1985) 2 BVC 205,184

New headquarters for registered social landlord

Case Law – Riverside Housing Association Ltd v Revenue and Customs Commissioners. [2008] BVC 82 ; Riverside Housing Association Ltd. [2006] BVC 2,314

Special residential conversion of building

Case Law – Revenue and Customs Commissioners v Astral Construction Ltd [2015] BVC 505

Student accommodation, non-student use during vacation

Case Law – R v Commissioners of Customs and Excise, ex parte Greenwich Property Ltd. [2001] BVC 261

Zero-rating certificate for builders

Generally

Commentary – VAT Reporter ¶60-200

Incorrect, penalty

– see Incorrect certificates penalty