VAT Construction

VCONST02390 - Zero-rating the construction of buildings: is a building being constructed: prefabricated buildings and building kits

For a building to be 바카라 사이트˜constructed바카라 사이트™ it need not be built entirely 바카라 사이트˜on site바카라 사이트™. Large components may be made 바카라 사이트˜off site바카라 사이트™ for assembly 바카라 사이트˜on site바카라 사이트™. At the extreme, the relocation of a whole building can be the construction of a building on its new site.

VCONST02550 provides guidance on whether the supply is made 바카라 사이트˜in the course of the construction바카라 사이트™ and therefore zero-rated.