VAT for builders
Other types of building
You may not have to charge VAT for some work you do on certain types of buildings that are not houses or flats, including:
- civil engineering work to develop a residential caravan park
- approved alterations and substantial reconstructions to protected buildings
- converting a non-residential building into a house or communal residential building for a housing association
- constructing certain buildings used by charities for a 鈥榬elevant charitable purpose鈥�
There are also certain other types of communal residential building that you do not have to charge VAT on, including:
- children鈥檚 homes
- residential care homes
- hospices
- student accommodation
- school boarding houses
- armed forces鈥� accommodation
- monasteries, nunneries and similar buildings