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This notice may also help if you, as the customer or client of a contractor, subcontractor or developer, wish to satisfy yourself about the correct liability of the supplies of goods and services being made by them to you. have issued the certificate and got zero rating but either no longer intend to use the building for a qualifying purpose, or dispose of the building.need to issue a certificate in order to buy, or long lease, a zero-rated building.need to issue a certificate in order to obtain zero-rated or reduced-rated building work.when a business, on using its own labour to carry out building work on a building or civil engineering structure that it occupies or uses, must account for a self-supply charge.the special time of supply rules for builders.

what happens when a certificated building is no longer used for the purpose that attracted the zero rate, the use for that purpose decreases or the building is disposed of.

when a customer can issue that certificate to a builder or developer.

when a builder or developer needs to have a certificate from their customer, confirming that the building concerned is intended to be used for a purpose that attracts the zero or reduced rate.

when developers are ‘blocked’ from deducting input tax on goods that are not building materials.

where you can find out more about the VAT domestic reverse charge for building and construction services.

when the sale, or long lease in a building is zero-rated.

when building materials can be zero-rated or reduced-rated at 5%.

when building work can be zero-rated or reduced-rated at 5%.

Tax points ― the special anti-avoidance rule 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