In this section:
Building and construction work and VAT Normally building and construction work, services and supplies are standard-rated but some may be reduced or zero-rated
Building trades: VAT when constructing new houses and flats You may be able to zero-rate your work, services or supplies when you're involved in building a new house or flat
VAT if you construct, adapt or install for disabled people You may be able to zero-rate or reduce-rate some building work for disabled people
VAT refunds on self-build new homes or non-residential conversions If you're a DIY builder you may be able to reclaim VAT when building a new home or converting a non-residential building into a home
