Buildings and construction (VAT Notice 708).
VAT Notice 708 provides guidance on when building work and materials qualify for zero-rated or 5% reduced-rated VAT. This notice is intended for contractors, subcontractors, developers, and self-builders who need to determine the correct VAT liability for construction services. It also covers the requirements for VAT certificates and the application of the domestic reverse charge for building services.
Source: https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708. Summarised automatically from the official source — general information, not advice.