VAT rules for particular trades

Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

VAT for builders
VAT rates for building work, including plumbers, plasterers and carpenters - new houses and flats, work for disabled people, energy-saving, grant-funded heating, conversions and renovations, properties that aren't homes.

Check when you must use the VAT domestic reverse charge for building and construction services
Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).

VAT when you buy a vehicle to sell on
VAT for car dealers and members of the motor trade - how to reclaim VAT and what to charge when you sell a vehicle.

VAT when you sell a vehicle
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.

VAT on sales of digital services in the EU
This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).