Updates: VAT Construction

2022

20 July 2022

Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: Note 2(c) - separate use or disposal

Policy clarification

17 June 2022

Dwellings - an explanation of terms: about this section

A building can be read as buildings.

Relevant charitable purpose concession (pre-1 July 2010 only): time-based method (parts of buildings)

Table removed to meet accessibility

2021

15 September 2021

‘Relevant residential purpose’ - interpretation of terms: category (b) - home or other institution providing residential accommodation with personal care

Test

16 July 2021

DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 6: is the claim for eligible goods and/or services?

Amendment made to ensure anchors work

15 July 2021

DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 6: is the claim for eligible goods and/or services?

Amendment for Jacob Udebhulu

14 July 2021

Zero-rating the construction of buildings: is a building being constructed: retention of façades or ‘façade test’

Amendment for Jacob Udebhulu

2018

16 July 2018

Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: Note 2(d) - statutory planning consent

Update on PDR

26 June 2018

‘Relevant residential purpose’ - interpretation of terms: category (d) - residential accommodation for students or school pupils: withdrawal of the concession for Higher Education Institutions, mitigating the effect of ‘solely’

Withdrawal of the concession for Higher Education Institutions to mitigate the effect of ‘solely’

2017

21 December 2017

‘Relevant residential purpose’ - interpretation of terms: category (c) - hospices

Clarifying policy – removing the need for apportion where a hospice has overnight accommodation.

2 August 2017

DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 2: were relevant works carried out?

Clarifying policy on garages

28 July 2017

‘Relevant residential purpose’ - interpretation of terms: exceptions to use for a relevant residential purpose: hospital or similar institution

Reflect change in policy - personal care can encompass medical treatment.

‘Relevant residential purpose’ - interpretation of terms: category (b) - home or other institution providing residential accommodation with personal care

Reflect change in policy - personal care can encompass medical treatment.

20 April 2017

‘Relevant residential purpose’ - interpretation of terms: category (b) - home or other institution providing residential accommodation with personal care

Needs review