United Kingdom HMRC Guidance: Buildings and construction (VAT Notice 708) 11 October 202268 views2 min read How to work out the VAT on building work and materials if you’re a contractor, subcontractor or developer. Contents 1. Overview 2. VAT liability 3. Zero rating the construction of new buildings 4. Zero rating the sale of, or long lease in, new buildings 5. Zero rating the sale of, or long lease in, non-residential buildings converted to residential use 6. Zero rating the conversion of non-residential buildings for relevant housing associations 7. Reduced rating the conversion of premises to a different residential use 8. Reduced rating the renovation or alteration of empty residential premises 9. Transitional historical arrangements 10. Zero rating the sale of, or long lease in, substantially reconstructed protected buildings 11. Supplies of building materials by contractors 12. Developers ― building materials and other goods 13. The VAT meaning of ‘building materials’ 14. An explanation of dwellings, ‘relevant residential purpose’ and ‘relevant charitable purpose’ 15. Relevant residential purpose accommodation that’s designed as dwellings 16. Apportionment for part qualifying buildings 17. Certificates for qualifying buildings 18. The certificates 19. Changing the use of certificated buildings 20. Zero rating the development of residential caravan parks 21. Place of supply of construction services and working overseas 22. Value of supply ― deductions and liquidated damages 23. Tax points, authenticated receipts and self billing 24. Tax points ― the special anti-avoidance rule 25. Self-supply of construction services Your rights and obligations Help us improve this notice Putting things right How HMRC uses your information Source gov.uk Trader Support Service extended Innovative Bites: Mega Marshmallows not confectionery – FTT