VCONST02210 - Zero-rating the construction of buildings: is a building being constructed: using the term ‘new building�
»Ê¹ÚÌåÓýapp terms ‘new buildingâ€� and ‘construction of a new buildingâ€� are not used in the law covering the construction zero rates. Instead the law simply refers to the ‘construction of a buildingâ€�.
As the law deems certain works to an existing building to be treated as the ‘construction of a building�, you should be careful about denying relief on the grounds that the building is not ‘new� (VCONST02230).