Policy paper
Revenue and Customs Brief 3 (2024): VAT on cladding remediation work
This brief clarifies HMRC鈥檚 policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings.
Documents
Details
This brief explains:
- the reason VAT costs are incurred when carrying out remediation works to residential buildings with fire and safety defects
- the circumstances in which the VAT incurred in providing remediation works can be recovered
Updates to this page
Published 17 December 2024