– see also Construction services

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

Mixed use

Output tax

Architect's and surveyor's, etc. services

Barns

Building materials

Building regulation fees

Generally

Non-supplies/outside scope of VAT

Building services

Building, definition

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

– see Public houses

Conversions

Demolition work part of contract

Distinguishing between construction, reconstruction or conversion

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

Provisions, zero-rated buildings

Educational use

Facts fixing treatment of supply

Frequent errors

Generally

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

Other related services, summary of VAT

Phased

Continuing work or new work

Generally

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

Phased construction work

Place of supply of services

Generally

International services

Planning agreements

Private use of business services

Protected buildings

Qualifying buildings

Change in use

Phased work

Recipient of supply person liable to pay VAT

Recipient's potential or actual use, output tax

Reconstruction of an existing building, standard-rated

Recovery of VAT by speculative developers

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

Summary

Tax point

Contractor selling contract before construction starts

Generally

Periodic payments

Single payment contract

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