Tax points, authenticated receipts and self-billing Value of supply ― deductions and liquidated damages Place of supply of construction services and working overseas Zero rating the development of residential caravan parks Changing the use of certificated buildings Apportionment for part qualifying buildings Relevant residential purpose accommodation that’s designed as dwellings An explanation of dwellings, ‘relevant residential purpose’ and ‘relevant charitable purpose’ Developers ― building materials and other goods Supplies of building materials by contractors Zero rating the sale of, or long lease in, substantially reconstructed protected buildings Reduced rating the renovation or alteration of empty residential premises Reduced rating the conversion of premises to a different residential use Zero rating the conversion of non-residential buildings for relevant housing associations Zero rating the sale of, or long lease in, non-residential buildings converted to residential use Zero rating the sale of, or long lease in, new buildings
Zero rating the construction of new buildings
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