VAT Property Solutions
Note: 3
Although the construction services will be zero rated (0%) or reduced rate (5%), materials when supplied separately and services supplied by architects, surveyors or any person acting in a supervisory capacity are always standard rated (17.5%) as are goods not ordinarily incorporated by builders, e.g. carpets; white goods; etc. See also Glossary - "Soft Landscaping". Where new dwellings are constructed in roof void, see Note 49.
Contact: info@4eyesltd.co.uk Telephone: Phillip Henwood - 0044 (0)7793 707 839
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