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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Land and buildings / V4.110I What is the VAT treatment of commercial buildings and civil engineering works?
Commentary

V4.110I What is the VAT treatment of commercial buildings and civil engineering works?


Part V4 Exemption, zero-rating and reduced rates

VATA 1994, Sch 9, Pt II, Group 1, Item 1(a) is relevant to the VAT treatment of commercial buildings and civil engineering works.

A commercial building is a building that is not:

  1. Ìý

    •ÌýÌýÌýÌý designed as a dwelling or number of dwellings

  2. Ìý

    •ÌýÌýÌýÌý intended for use solely for a relevant residential purpose

  3. Ìý

    •ÌýÌýÌýÌý intended for use solely for a relevant charitable purpose

Examples of civil engineering works are roads, bridges, airfields, oil refineries and pipes used for mains services.

The effect of VATA 1994, Sch 9, Pt II, Group 1, Item 1(a) is that:

  1. Ìý

    •ÌýÌýÌýÌý the grant of the fee simple (the grant of the freehold) in a new or partly completed commercial building or civil engineering work is subject to VAT at the standard rate

  2. Ìý

    •ÌýÌýÌýÌý any other grant of a commercial building or civil engineering

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