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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Linked documents
- Policy Paper VAT on cladding remediation work
▤ 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