Land and buildings ― building work ― overview

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the VAT issues relating to building work. It includes links to guidance notes which provide more information on particular subjects and links to relevant articles in Taxation magazine.

Key issues

The following table provides a general overview of the VAT issues relating to building work and includes links to guidance notes which provide more information:

Subject	Overview	Guidance note
Construction of new buildings and civil engineering works	Subject to conditions, some construction work qualifies for the zero rate of VAT, for example, the construction of dwellings. Other construction work is subject to VAT at the standard rate	Land and buildings ― building work ― construction of new buildings and civil engineering works
Converting buildings	Subject to conditions, conversion work carried out for relevant housing associations qualifies for the zero rate of VAT. Some other conversion work, for example, a changed number of dwellings conversion, qualifies for the reduced rate of VAT. Other conversion work is subject to VAT at the standard rate	Land

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