VAT for Builders

VAT for Builders 

Houses and Flats 

VAT for most work on houses and flats by builders and similar trades like plumbers, plasterers and carpenters is charged at the standard rate of 20% - but there are some exceptions. 

Zero Rate VAT 

You may not have to charge VAT on some types of work if it meets certain conditions, including: 
There is a separate guide on VAT refunds if you are building your own home. 

Reduced Rate VAT 

You may be able to charge the reduced rate of 5% for some types of work if it meets certain conditions, including: 

Buildings That are not Houses or Flats 

You do not need to charge VAT for construction work on certain other types of building

See Also: 

For Further Information: