VCONST02210 - Zero-rating the construction of buildings: is a building being constructed: using the term 'new building'

The terms 'new building' and 'construction of a new building' are not used in the law covering the construction zero rates. Instead the law simply refers to the ‘construction of a building’.

As the law deems certain works to an existing building to be treated as the 'construction of a building', you should be careful about denying relief on the grounds that the building is not ‘new’ (VCONST02230).