VCONST11010 - Supplies of building materials by contractors: about this section

This section explains the legal basis for zero-rating or reduced-rating building materials. It doesn바카라 사이트™t explain what 바카라 사이트˜building materials바카라 사이트™ are. VCONST13000 provides guidance on this.

VCONST11130 provides guidance on the VAT treatment of goods being supplied without services.

Conditions for zero-rating and reduced-rating

For the 바카라 사이트˜goods바카라 사이트™ element of a builder바카라 사이트™s supply to be zero-rated or reduced-rated, all of the following conditions must be met:

  • the goods must be 바카라 사이트˜building materials바카라 사이트™ (VCONST13000)
  • they must be supplied along with zero-rated or reduced-rated services (check VCONST11300 for guidance on delivered goods)
  • those services must include the 바카라 사이트˜incorporation바카라 사이트™ of the building materials in the building concerned or its site.