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Guidance

VAT Tertiary Legislation

Tertiary legislation about VAT on land, buildings and construction (originally published in VAT Notices 708 and 742A) and the DIY Housebuilder Scheme.

Document details

Link to document on publisher's website
VAT Tertiary Legislation from HM Revenue and Customs
Document type
Guidance
Date published
24 April 2024
Last updated
19 August 2024
Published by
HM Revenue and Customs

Related content on legislation.gov.uk

Value Added Tax Act 1994

The Value Added Tax Regulations 1995

Regulatory topics

  • VAT
  • Zero-rated
  • Reduced-rated

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