GN22-14 VAT and construction: Impact of certain planning conditions

If you hire VAT registered builders or tradesman to carry out construction services, it is essential that you know the correct VAT rate applicable to their invoices so that you do not suffer an unnecessary 20 percent increase in your build costs.  This is particularly important if these costs are incurred in a personal, non-business capacity and therefore there is no possibility to recover the VAT you are charged as input tax.

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