Website terms of use
The terms on which Keystone Tax Consultants makes this website available. In short, the site gives general guidance. It is not advice on your project, and no rate applies to a project until the facts have been analysed under a signed engagement letter.
About these terms
This website is operated by Keystone Tax Consultants. By using it you accept these terms. If you do not accept them, please do not use the site. You can reach us using the details on our contact page.
General guidance, not advice on your project
The pages and guides on this site explain how VAT applies to building work in general terms. They are written with care from the legislation and HMRC's published guidance, and each technical page shows the date it was last reviewed. Our editorial policy describes the standards we work to.
They are not advice on any particular project. The VAT rate on building work depends on the facts of the building, the works and each material. A small difference in the facts can change the answer. You should not charge, pay or reclaim VAT on the strength of this site alone.
The law and HMRC's guidance change. A page may not reflect a change made after its review date.
Tools and calculators
The tools and calculators on this site give illustrations. They work from the limited information you enter and from general rules. A result is an indication of what may be worth looking at. It is not a determination of the rate for your project, and any figure shown is an example of scale, not a saving you can expect.
When a rate applies to your project
No rate applies to your project because of anything on this site. We determine a rate only after the facts have been analysed under a signed engagement letter. Sending us a quote or an enquiry does not by itself make you a client.
Our services
Our services are provided under our engagement letter and terms of business, which set out the scope of the work, the fixed fee and the terms on which we act. If anything on this site differs from the engagement letter, the engagement letter applies.
We do not act as agent with HMRC. We do not submit VAT returns or claims, and we do not represent anyone in an HMRC enquiry. The liability to charge and account for VAT stays with the party making the supply, which is normally the contractor. Our analysis is a professional determination on the facts provided. It is not a ruling, and HMRC is not bound by it.
Intellectual property
The content of this site, including the text, tools, design and layout, belongs to Keystone Tax Consultants or is used with permission. You may view the site and print or save pages for your own reference. You may not republish, sell or reuse the content in a commercial product or service without our written agreement. Legislation and HMRC guidance quoted on the site remain subject to their own terms.
Links to other sites
The site links to other websites, mainly legislation.gov.uk and GOV.UK, so that you can read the source for yourself. We do not control those sites and are not responsible for their content or availability.
Governing law
These terms are governed by the law of England and Wales, and the courts of England and Wales have jurisdiction over any dispute about them or about your use of the site.