Policy paper

Revenue and Customs Brief 3 (2024): VAT on cladding remediation work

This brief clarifies HMRC’s policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings.

From:
HM Revenue & Customs
Published
17 December 2024

Documents

VAT on cladding remediation work

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Details

This brief explains:

  • the reason VAT costs are incurred when carrying out remediation works to residential buildings with fire and safety defects
  • the circumstances in which the VAT incurred in providing remediation works can be recovered

Updates to this page

Published 17 December 2024

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