VCONST02010 - Zero-rating the construction of buildings: about this section

This section provides guidance on when services supplied in the course of the construction of a building can be zero-rated.

The zero rate applies to services supplied in the course of constructing buildings that are:

  • 鈥榙esigned as a dwelling or number of dwellings鈥� (VCONST14100)
  • intended for use solely for a 鈥榬elevant residential purpose鈥� (VCONST15000)

or

  • intended for use solely for a 鈥榬elevant charitable purpose鈥� (VCONST16000).

There are occasions when the construction of a building may be apportioned between what is zero-rated and what must be standard-rated (VCONST02800).