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VAT treatment for new homes

New homes are zero rated for VAT in the UK. Other EU members states have a range of different VAT treatments. The UEPC, which represents the development industry at the European level, agreed a paper prepared by HBF in Dublin on 27 May 2005 which argued for major changes to the VAT treatment of new homes across the EU. A revised paper, again prepared by HBF in the light of recent European Commission thinking, was submitted to the Commission on 9 May 2008. The thrust of both papers was to allow the reduced-rates currently available to some Member States under temporary derogations to become permanent and available to all Member States, while at the same time protecting the UK’s unique zero-rating of new homes.

HBF contact for VAT

John Stewart, Director of Economic Affairs

Tel: 020 7960 1608

Email: John Stewart


12 Mar, 2008 Member Briefing - Budget 2008
07 Feb, 2008 HBF Budget Submission 2008
14 Jun, 2007 HBF Response - HM Treasury – Tax incentives for development of brownfield land: a consultation

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