Zero-rated construction services

This document is only available with a paid isurv subscription.

The supply of building materials is VAT standard-rated. However, the supply of building materials to a person to whom the supplier is also providing construction services, where these materials are incorporated into the building or its site, can be zero-rated (item 4 to Group 5 to Schedule 8 of the...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for 1 month!

You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.

Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.

For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584