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So, for instance, a brand new eligible flat built on prime of an existing building can be zero-rated. Fieldwire is the place the place all the venture crew — from each foreman to the venture supervisor — comes together to collaborate and share info in actual-time. It isn’t possible to supply an exhaustive listing of companies which might be intently linked to the construction of the building, and every case not included in (a) and (b) must be checked out by itself deserves.
If you happen to’re a builder, the rate of VAT you cost to your work normally determines the rate of VAT you cost on any items you ‘incorporate’ in the building (or its web site) – see paragraph 13.three – while finishing up that work. So, in case your work is zero-rated or decreased-rated, then so are the goods.