VCONST01300 - Introduction: role of the VAT Reliefs Team

The VAT Reliefs Team deals with the maintenance and development of policy in connection with:

  • reliefs for supplies of services and goods in the construction industry
  • reliefs for major interest grants in:
  • new dwellings
  • new relevant residential and charitable buildings
  • buildings converted from non-residential to residential use
  • substantially reconstructed protected buildings
  • VAT refunds for 바카라 사이트˜do-it-yourself바카라 사이트™ builders and converters
  • the blocking of input tax on goods other than building materials (바카라 사이트˜the builder바카라 사이트™s block바카라 사이트™).

The team:

  • reviews areas where policy needs to be clarified or has not been determined
  • defends appeals that challenge our policy or legislation
  • writes and maintains notices and guidance
  • provides technical advice to ministerial teams on the above policy areas that may be conveyed to ministers.