VAT and Listed Buildings

Notice 708: Buildings and Construction

This notice explains when building work/materials can be zero-rated/reduced-rated at 5%, when the sale or long lease in a building is zero-rated, when developers are `blocked' from deducting input tax on goods that are not building materials, when a builder/developer needs to have a certificate from his customer, when a customer issue's a certificate to a builder/developer, what happens if you change the use of a certificated building, time of supply rules and when using your own labour, you must account for a self-supply charge.

Notice 708: Buildings and Construction (external link). can be found at the HM Revenues and Customs website (external link).

For advice or information please contact us, details below.

Contact Details

Design & Conservation Service

Email - conservation@chester.gov.uk

Opening hours - 8.45am - 4.45pm

Phone number - 01244 402395

Fax - 01244 310071

Address - Design & Conservation Service, Development Directorate, Chester City Council, The Forum, Chester, CH1 2HS