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Land and buildings ― building work ― construction of new buildings and civil engineering works

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Land and buildings ― building work ― construction of new buildings and civil engineering works

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note focuses on the VAT treatment of constructing new buildings and civil engineering works at locations in the UK. The following table provides a brief explanation and refers to relevant sections in this guidance note.

VAT treatmentBrief explanationGuidance
Zero rateSubject to the conditions explained in this guidance note, the zero rate applies to work carried out in the course of construction of new dwellings, relevant charitable purpose buildings, relevant residential purpose buildings, certain annexes, and civil engineering work necessary for the development of a permanent park for residential caravansWhen does the zero rate of VAT apply?
Standard rateThe standard rate of VAT applies to work carried out in the course of construction of new buildings and civil engineering works to the extent that the work does not qualify for the zero rate of VATWhen does the standard rate of VAT apply?
ApportionmentApportionment may be appropriate if the work carried out includes

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