– 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

Place of supply

Generally

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

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

Housing associations, conversion of non-residential buildings

Zero-rating, flowchart

Generally

Protected buildings