Paul W: Created page with "Re: Construction of a new house or flat I think it would be more accurate to say that "construction of most new houses and flats" is zero rated, as new separate self-c..."

2016-03-07T11:23:44Z

Created page with "Re: Construction of a new house or flat I think it would be more accurate to say that "construction of most new houses and flats" is zero rated, as new separate self-c..."

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Re: Construction of a new house or flat

I think it would be more accurate to say that "construction of most new houses and flats" is zero rated, as new separate self-contained dwellings can be liable to VAT if the terms of the planning permission prevent the separate disposal or separate use of the new dwelling. This is detailed in question 13 on tax form VAT431NB and its notes.

see [https://www.gov.uk/government/publications/vat-refunds-for-diy-housebuilders-claim-form-for-new-houses-vat431nb https://www.gov.uk/government/publications/vat-refunds-for-diy-housebuilders-claim-form-for-new-houses-vat431nb]

Talk:Construction VAT - Revision history

Paul W: Created page with "Re: Construction of a new house or flat I think it would be more accurate to say that "construction of most new houses and flats" is zero rated, as new separate self-c..."