VCONST02200 - Zero-rating the construction of buildings: is a building being constructed: contents
You can find a summary of when a building is being constructed in Notice 708 Buildings and construction, at Section 3 under the heading ‘When is a zero- rated building constructed?’ You should read that table in conjunction with the guidance in this section.
| VCONST02210 | Using the term ‘new building’ |
| VCONST02220 | Meaning of ‘building’ |
| VCONST02230 | What the term ‘the construction of a building’ means |
| VCONST02240 | What the term ‘existing building’ means |
| VCONST02250 | Demolition test |
| VCONST02260 | Retention of party walls |
| VCONST02270 | Retention of façades or ‘façade test’ |
| VCONST02280 | Tribunal decisions on Notes 16 and 18 |
| VCONST02290 | Adjacent buildings subsequently connected |
| VCONST02300 | Enlargements to existing buildings to create additional dwellings |
| VCONST02310 | Treatment of loft conversions |
| VCONST02320 | Several buildings forming relevant residential purpose units |
| VCONST02330 | Interpreting Note 16 in relation to extension, enlargement and annexe |
| VCONST02340 | Relevant charitable purpose annexes |
| VCONST02350 | Qualifying annexe |
| VCONST02360 | Tribunal decisions on ‘annexes’ |
| VCONST02370 | What if a piece of work is not an enlargement, extension or annexe |
| VCONST02380 | Garages |
| VCONST02390 | Prefabricated buildings and building kits |
