VAT Construction

Updates: VAT Construction

2022

20 July 2022

Dwellings - an explanation of terms: what 바카라 사이트˜designed as a dwelling or number of dwellings바카라 사이트™ 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

바카라 사이트˜Relevant residential purpose바카라 사이트™ - 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 바카라 사이트˜façade test바카라 사이트™

Amendment for Jacob Udebhulu

2018

16 July 2018

Dwellings - an explanation of terms: what 바카라 사이트˜designed as a dwelling or number of dwellings바카라 사이트™ means: Note 2(d) - statutory planning consent

Update on PDR

26 June 2018

바카라 사이트˜Relevant residential purpose바카라 사이트™ - interpretation of terms: category (d) - residential accommodation for students or school pupils: withdrawal of the concession for Higher Education Institutions, mitigating the effect of 바카라 사이트˜solely바카라 사이트™

Withdrawal of the concession for Higher Education Institutions to mitigate the effect of 바카라 사이트˜solely바카라 사이트™

2017

21 December 2017

바카라 사이트˜Relevant residential purpose바카라 사이트™ - interpretation of terms: category (c) - hospices

Clarifying policy 바카라 사이트“ 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

바카라 사이트˜Relevant residential purpose바카라 사이트™ - 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.

바카라 사이트˜Relevant residential purpose바카라 사이트™ - 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

바카라 사이트˜Relevant residential purpose바카라 사이트™ - interpretation of terms: category (b) - home or other institution providing residential accommodation with personal care

Needs review