Land and buildings ― building work ― extensions, improvements, maintenance and repairs

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information on the VAT treatment of extending, improving, maintaining and repairing buildings located in the UK.

For further commentary on the legislation and case law please refer to De Voil Indirect Tax Service V4.407, V4.408 and V4.413.

Work on buildings located outside the UK is outside the scope of UK VAT but may be subject to VAT or a similar tax in another country. For information on VAT in the EU please refer to the VAT in the EU guidance note. For information on VAT outside the EU please refer to the VAT outside the EU guidance note.

The general distinction between work carried out in relation to an existing building and work constructing a new building

Work carried out to extend, improve, maintain or repair an existing building:

•
may be carried out on a standalone basis in relation an existing building
•
may be carried out in the course of converting an existing building
•
is, subject to the exception explained

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Land and buildings ― building work ― extensions, improvements, maintenance and repairs

Land and buildings ― building work ― extensions, improvements, maintenance and repairs