VCONST02200 - Zero-rating the construction of buildings: is a building being constructed: contents

You can find a summary of when a building is being constructed in Buildings and construction, at Section 3 under the heading ‘When is a zero- rated building constructed?� You should read that table in conjunction with the guidance in this section.

  1. VCONST02210
    Using the term ‘new building�
  2. VCONST02220
    Meaning of 'building'
  3. VCONST02230
    What the term ‘the construction of a building� means
  4. VCONST02240
    What the term ‘existing building� means
  5. VCONST02250
    Demolition test
  6. VCONST02260
    Retention of party walls
  7. VCONST02270
    Retention of façades or ‘façade test�
  8. VCONST02280
    Tribunal decisions on Notes 16 and 18
  9. VCONST02290
    Adjacent buildings subsequently connected
  10. VCONST02300
    Enlargements to existing buildings to create additional dwellings
  11. VCONST02310
    Treatment of loft conversions
  12. VCONST02320
    Several buildings forming relevant residential purpose units
  13. VCONST02330
    Interpreting Note 16 in relation to extension, enlargement and annexe
  14. VCONST02340
    Relevant charitable purpose annexes
  15. VCONST02350
    Qualifying annexe
  16. VCONST02360
    Tribunal decisions on 'annexes'
  17. VCONST02370
    What if a piece of work is not an enlargement, extension or annexe?
  18. VCONST02380
    Garages
  19. VCONST02390
    Prefabricated buildings and building kits