VCONST02550 - Zero-rating the construction of buildings: are my services supplied 바카라 사이트˜in the course of the construction바카라 사이트™ of the building: off site preparation, prefabricated buildings and building kits
The supply of a prefabricated building, building kit or prefabricated components on a 바카라 사이트˜supply only바카라 사이트™ or 바카라 사이트˜supply and deliver only바카라 사이트™ basis is a supply of goods and is not zero-rated as a supply of services in the course of the construction of a building (VCONST11130).
The installation or erection of such goods is a supply in the course of constructing the building and can be zero-rated if the building will become one that qualifies for zero-rating. The liability of the goods will follow the normal rules for building materials (VCONST11000).
The hire of temporary buildings on a site is never zero-rated (VCONST02730).
Guidance on the liability of supplying residential caravans can be found in VATLP Land and Property.