VCONST02210 - Zero-rating the construction of buildings: is a building being constructed: using the term 鈥榥ew building鈥�
The terms 鈥榥ew building鈥� and 鈥榗onstruction of a new building鈥� are not used in the law covering the construction zero rates. Instead the law simply refers to the 鈥榗onstruction of a building鈥�.
As the law deems certain works to an existing building to be treated as the 鈥榗onstruction of a building鈥�, you should be careful about denying relief on the grounds that the building is not 鈥榥ew鈥� (VCONST02230).