VCONST - Construction: main contents

Updates to this manual | Search this Manual

VCONST01000 Introduction
VCONST02000 Zero-rating the construction of buildings
VCONST03000 Zero-rating major interest grants in buildings
VCONST04000 Zero-rating major interest grants after a non-residential conversion
VCONST05000 Zero-rating the conversion of non-residential buildings for relevant housing associations
VCONST06000 Reduced-rating the conversion of premises to a different residential use
VCONST07000 Reduced-rating the renovation or alteration of empty residential premises
VCONST08000 Zero-rating the ‘approved alteration’ of a ‘protected building’
VCONST09000 Alterations and repair or maintenance - case law and agreements
VCONST10000 Zero-rating major interest grants in substantially reconstructed ‘protected buildings’
VCONST11000 Supplies of building materials by contractors
VCONST12000 Building materials - developers and the ‘Blocking Order’
VCONST13000 Building materials - Note 22 and Note 23
VCONST14000 Dwellings - an explanation of terms
VCONST15000 ‘Relevant residential purpose’ - interpretation of terms
VCONST16000 ‘Relevant charitable purpose’ - interpretation of terms
VCONST17000 Apportionment for part-qualifying buildings
VCONST18000 Certificates for qualifying buildings
VCONST19000 Relevant charitable purpose concession (pre-1 July 2010 only)
VCONST20000 Changing the use of certificated buildings - buildings completed before 1 March 2011
VCONST21000 Changing the use or disposing of certificated buildings - buildings completed on or after 1 March 2011
VCONST22000 Zero-rating the development of residential caravan parks
VCONST23000 Self-supply of construction services
VCONST24000 DIY builders and converters VAT Refund Scheme - eligibility of claims