Guidance
Construction services and zero-rated relief (VAT information sheet 07/17)
This information sheet explains when the construction of a building may be zero-rated and the evidence needed to confirm that it qualifies for zero-rated relief.
Document details
- Link to document on publisher's website
- Construction services and zero-rated relief (VAT information sheet 07/17) from HM Revenue and Customs
- Document type
- Guidance
- Date published
- 2 December 2017
- Last updated
- 2 December 2017
- Published by
- HM Revenue and Customs
Regulatory topics
- VAT
- Existing building
- Dwelling