Guidance
Buildings and construction (VAT Notice 708)
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Document details
- Link to document on publisher's website
- Buildings and construction (VAT Notice 708) from HM Revenue and Customs
- Document type
- Guidance
- Date published
- 13 August 2014
- Last updated
- 24 January 2024
- Published by
- HM Revenue and Customs
Related content on legislation.gov.uk
The Value Added Tax (Input Tax) Order 1992
The Value Added Tax Regulations 1995
The Value Added Tax (Self-supply of Construction Services) Order 1989
Regulatory topics
- VAT
- Building work
- Materials
- Contractor
- Subcontractor
- Developer
- Zero rating