VAT for builders
Other types of building
You may not have to charge VAT for some work you do on certain types of buildings that are not houses or flats, including:
- civil engineering work to develop a residential caravan park
- approved alterations and substantial reconstructions to protected buildings
- converting a non-residential building into a house or communal residential building for a housing association
- constructing certain buildings used by charities for a ‘relevant charitable purpose’
There are also certain other types of communal residential building that you do not have to charge VAT on, including:
- children’s homes
- residential care homes
- hospices
- student accommodation
- school boarding houses
- armed forces’ accommodation
- monasteries, nunneries and similar buildings