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Policy Paper Published 17 Dec 2024 HM Revenue & Customs ↗ View on GOV.UK

Revenue and Customs Brief 3 (2024): VAT on cladding remediation work

This brief clarifies HMRC’s policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings.

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▤ Verbatim text from source document

This brief explains:

  • the reason VAT costs are incurred when carrying out remediation works to residential buildings with fire and safety defects
  • the circumstances in which the VAT incurred in providing remediation works can be recovered