My client has planning permission to build a new zero rated building in two phases. After phase 1 the client will be able to occupy the premises however the structure will be temporary in that one wall will be easily removable to continue with phase 2 at some time in the future. Phase 2 will be continued by the same contractor after additional funding is obtained. There is only one building contract at an agreed price. We are satisfied that the initial works are zero rated and our question centres on whether the phase 2 works will also be zero rated.
Answer
Let’s look at the relevant legislation: VATA 1994 s 30(2) states that...
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My client has planning permission to build a new zero rated building in two phases. After phase 1 the client will be able to occupy the premises however the structure will be temporary in that one wall will be easily removable to continue with phase 2 at some time in the future. Phase 2 will be continued by the same contractor after additional funding is obtained. There is only one building contract at an agreed price. We are satisfied that the initial works are zero rated and our question centres on whether the phase 2 works will also be zero rated.
Answer
Let’s look at the relevant legislation: VATA 1994 s 30(2) states that...
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legislation: VATA 1994 s 30(2) states that...
