VAT on construction - Commons Library Standard Note

Published 03 July 2012 | Standard notes SN00587

Amended 17 July 2013

Authors: Antony Seely

Topic: Construction industry, Taxation

This note sets out the VAT treatment of construction work and the UK's discretion in setting VAT rates under EU law, before looking at the debate on harmonising VAT rates on all types of construction work.

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