VCONST18300 - Certificates for qualifying buildings: limitations on zero-rating and reduced-rating
Building work
Construction services are only zero-rated or reduced-rated when supplied to a person who intends to use the building solely for a qualifying purpose. Therefore, subcontractors cannot make use of the certificate and must standard-rate their supply.
First grant of a major interest
For grants of a major interest, it is only necessary that the recipient of the grant confirm that the building is intended for use solely for a qualifying purpose.