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    1. Home
    2. Money
    3. Business tax
    HMRC internal manual

    VAT Construction

    From:
    HM Revenue & Customs
    Published
    19 March 2016
    Updated:
    20 July 2022 - See all updates
    1. Back to contents
    2. VCONST02000

    VCONST02500 - Zero-rating the construction of buildings: are my services supplied 鈥榠n the course of the construction鈥� of the building: contents

    1. VCONST02510
      Meaning of 鈥榠n the course of construction鈥�
    2. VCONST02520
      Work to the fabric of the building
    3. VCONST02530
      Completion 鈥� fact and degree
    4. VCONST02540
      Conservatories
    5. VCONST02550
      Off site preparation, prefabricated buildings and building kits
    6. VCONST02560
      Work closely connected to the construction of the building
    7. VCONST02570
      Services that 鈥榝acilitate construction of the building鈥�
    8. VCONST02580
      Services that 鈥榩roduce in their result one whole with the building鈥�
    9. VCONST02590
      Temporal (time) connection
    10. VCONST02600
      Snagging
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