VCONST02200 - Zero-rating the construction of buildings: is a building being constructed: contents

You can find a summary of when a building is being constructed in Notice 708 Buildings and construction, at Section 3 under the heading ‘When is a zero- rated building constructed?’ You should read that table in conjunction with the guidance in this section.

1. VCONST02210

   Using the term ‘new building’
2. VCONST02220

   Meaning of 'building'
3. VCONST02230

   What the term ‘the construction of a building’ means
4. VCONST02240

   What the term ‘existing building’ means
5. VCONST02250

   Demolition test
6. VCONST02260

   Retention of party walls
7. VCONST02270

   Retention of façades or ‘façade test’
8. VCONST02280

   Tribunal decisions on Notes 16 and 18
9. VCONST02290

   Adjacent buildings subsequently connected
10. VCONST02300

    Enlargements to existing buildings to create additional dwellings
11. VCONST02310

    Treatment of loft conversions
12. VCONST02320

    Several buildings forming relevant residential purpose units
13. VCONST02330

    Interpreting Note 16 in relation to extension, enlargement and annexe
14. VCONST02340

    Relevant charitable purpose annexes
15. VCONST02350

    Qualifying annexe
16. VCONST02360

    Tribunal decisions on 'annexes'
17. VCONST02370

    What if a piece of work is not an enlargement, extension or annexe?
18. VCONST02380

    Garages
19. VCONST02390

    Prefabricated buildings and building kits