Construction services

Generally, the reduced rate of Value-Added Tax (VAT) applies to construction services. The supply of construction services, in relation to immovable goods, includes:

• construction, extension, alteration, and demolition services
• and
• building, electrical, plumbing, plastering, heating, painting, roofing, flooring and other construction related services.

There are special rules for principal contractors and subcontractors providing construction services and how they account for VAT.

Further guidance contains more detailed information on construction services.

Fixtures and fittings

The supply of fixtures or fittings is a supply of movable goods and is taxable at the standard rate of VAT.

The installation of fixtures is work on immovable goods and is taxable at the reduced rate of VAT. The installation of fittings is taxable at the standard rate of VAT.

The supply and installation of a fixture is work on immovable goods and is taxable at the reduced rate of VAT, subject to the two-thirds rule. The supply and installation of a fitting is taxable at the standard rate of VAT.

Further guidance contains more detailed information on fixtures and fittings.