Editorial policy
How the guidance on this site is written, checked and kept up to date. Every technical page is built from the legislation and HMRC's published guidance, reviewed by a construction VAT specialist and dated.
What we write from
Every technical statement on this site starts with a primary source. We do not write from other websites, forums or what is commonly said in the trade.
The sources we use are:
- The legislation. The Value Added Tax Act 1994, in particular Schedule 8, which sets out the zero rate, and Schedule 7A, which sets out the reduced rate.
- VAT Notice 708. HMRC's notice on buildings and construction.
- VAT Notice 708/6. HMRC's notice on energy-saving materials and heating equipment.
- VAT Notice 701/7. HMRC's notice on VAT reliefs for disabled people.
- The VAT Construction Manual. HMRC's internal guidance for its own officers, which shows how HMRC applies the rules.
Where a page gives a rate, it names the provision or the guidance the rate comes from. If a point is uncertain, or depends heavily on the facts, the page says so.
Who reviews it
Every technical page is reviewed by one of our construction VAT specialists before it is published. Construction VAT is the firm's sole specialism, and the pages are reviewed by the people who do the work.
Each technical page shows the date it was last reviewed. That date tells you the state of the law the page reflects.
Keeping pages current
VAT on building work changes. Rates are introduced and withdrawn, and HMRC revises its notices. When the legislation or the published guidance changes, we review the pages it affects again and update the review date. Where a change has a known date, such as a relief due to end, the page states it.
A page cannot reflect a change made after its review date. If the date on a page is old and your project depends on the point, check the source or ask us.
Examples and tools
The worked examples on this site are illustrations. They use realistic figures to show how the rates fall across a typical project, and they are labelled as examples. They are not figures for your project and they are not an estimate of what you could save.
The tools work in the same way. They apply general rules to the limited information you enter and point you towards what may be worth a closer look.
Nothing on this site sets the rate for a real project. That takes an analysis of the facts under a signed engagement letter. Plenty of building work is correctly 20%, and our pages say so where that is the answer.
Independence
There are no paid placements on this site. We do not accept payment to mention, link to or recommend any product, supplier or firm, and we do not publish sponsored content. Links to legislation.gov.uk and GOV.UK are there so that you can read the source yourself.
Corrections
If you think something on this site is wrong, out of date or unclear, please tell us through our contact page and say which page you mean. We check every report against the sources. If a correction is needed, we make it and update the review date.