What VAT rate do builders charge?

What VAT rate do builders charge? Most building work is charged at the standard rate of 20%. New-build homes are 0%, qualifying conversions and homes empty for 2 years are 5%, and fitting energy-saving materials in homes is 0% until 31 March 2027. Usually yes, at 20%. VAT Notice 708 says work to an existing building is normally standard-rated. Under the new-build rules, an extension is only zero-rated if it creates a whole new dwelling, such as a separate flat built on top of a building. Building a new house or flat that qualifies as a dwelling is zero-rated, so the builder charges 0%. The building materials the builder supplies and fits as part of that work are zero-rated too. 5%, if the home has not been lived in for the 2 years immediately before the work starts. The builder may need evidence, such as a letter from the council's Empty Property Officer. Read the full answer, with every source, at rightotax.co.uk.