– see also Building work

Anti-avoidance measure

Authenticated receipts

Generally

Local authorities

Buildings liable to zero-rate

Buildings used for charitable purposes

Construction of dwellings or residential/charitable buildings

Apportionment

Generally

Dwellings and relevant residential property

Exclusions

Flat-rate scheme appropriate percentage

Freehold disposal

New or partly complete buildings

New or partly complete civil engineering works

Housing associations, conversion of non-residential buildings

Apportionment

Generally

In-house, self-supply

Generally

Value of supply

Ineffective election

Invoices

Land-related supplies

Option to tax

Generally

Revoking

Overview

Partial exemption

Supplies made pre-April 1990

Work in progress

Payment of VAT, person liable

Place of supply

Generally

International services

Purchase of land, design of houses and provision of sewers

Reduced rate

Retention payments, local authorities

Self-supply

Flowchart

Generally

Impact

In-house construction services

Standard-rated

Generally

Land-related supplies

Tax point

Generally

Value unascertained

Treatment

VAT liability

Work in progress

Zero-rated

Zero-rating

Builder's certificate

Construction of dwellings or residential/charitable buildings

Excluded supply

Garages constructed at same time as dwelling

Generally

Housing associations, conversion of non-residential buildings

Zero-rating, flowchart

Generally

Protected buildings