VAT in Construction


The rules for charging (and reclaiming) VAT in the construction industry are complex, and mistakes, no matter how innocent, can be very expensive.  It is vital that accounting staff at a construction firm have a good understanding of how to determine the correct VAT treatment of the goods and services that they supply.  On the expenditure side there are specific restrictions on input VAT recovery for certain purchases, and also the Construction Industry Reverse Charge to administer.

This course will teach you how to determine the correct liability of income from construction operations, when VAT can (and cannot) be recovered, and how to administer the Construction Industry Reverse Charge.

Course Outline

  • The different VAT treatments that can apply to construction operations, and how to determine the correct one
  • Restrictions on input VAT recovery
  • Supplies between main contractor and sub contractor
  • The importance of planning and documentation
  • The Construction Industry Reverse Charge
61 Moseley Street
Manchester M2 3HZ
T: 0161 505 0236