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Introduction to the sector

Construction is a very diverse industry that encompasses a range of activities related to the construction of infrastructure and buildings, as well as the maintenance, operation and disposal of these. The sector can broadly be split between residential buildings, commercial buildings and specialised construction. This guidance note covers the key areas of consideration within VAT and indirect taxes for the construction sector. This guidance note will provide a starting point for advisers preparing for a meeting with a client in the construction sector, as well as in-house VAT teams.

Overview of key points

This section provides an overview of key points to be aware of in relation to the construction of new buildings and civil engineering works, and the conversion, extension, improvement, refurbishment and repair of existing buildings. The second section provides an overview of common categories of work to which the zero rate applies to. The third section provides an overview of common categories of work the reduced rate applies to.

Unless the conditions for the zero rate of VAT