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Tax Chat
HMRC have scrapped plans to remove the VAT zero rating for design / architects services provided as part of “design and build contracts”.
The proposed change would have led to a significant increase in cost for many construction projects, in particular those carried out by housing associations, charities and residential care home operators unable to recover VAT in full.
However, tax advisors and Industry bodies have successfully persuaded HMRC to reconsider this change, to help boost the development of residential property.
For further information or to discuss, please contact Lesley Sutton on 01484 550037 or taxchat@revellward.co.uk
