VAT affects design: how to save money
Durkacz, V.
VAT affects design: how to save money - 1990 - Architects` Journal 191(21) 23 May 1990, 63-66(4) .
Considers the main situations where contractors work can be zero rated: construction of new buildings under contracts imposing a legally binding obligation on the contractor before 21 June 1988; construction of new dwellings; `approved alterations` to listed buildings that are dwellings; construction of new buildings for `relevant residential purposes` such as nursing homes and hospices ; construction of new village halls and community halls ; construction of buildings for non-business purposes by charities and `approved alterations` to listed buildings for non-business use by charities and for `relevant residential purposes`. Also considers problems arising from a change of use of zero-rated buildings and VAT costs on professional fees for design and build contracts .
BUILT ENVIRONMENT-BUILDING CONTRACT FORMS
DOMESTIC BUILDINGS
NON-DOMESTIC BUILDINGS
ZERO RATING
VAT affects design: how to save money - 1990 - Architects` Journal 191(21) 23 May 1990, 63-66(4) .
Considers the main situations where contractors work can be zero rated: construction of new buildings under contracts imposing a legally binding obligation on the contractor before 21 June 1988; construction of new dwellings; `approved alterations` to listed buildings that are dwellings; construction of new buildings for `relevant residential purposes` such as nursing homes and hospices ; construction of new village halls and community halls ; construction of buildings for non-business purposes by charities and `approved alterations` to listed buildings for non-business use by charities and for `relevant residential purposes`. Also considers problems arising from a change of use of zero-rated buildings and VAT costs on professional fees for design and build contracts .
BUILT ENVIRONMENT-BUILDING CONTRACT FORMS
DOMESTIC BUILDINGS
NON-DOMESTIC BUILDINGS
ZERO RATING