Provisions the documents cite: art 1(2) (in force 1 March 2021), art 2 (end user, intermediary supplier), arts 3–7 (construction services), art 8 (excepted supplies, including written confirmation), art 9 (mixed supplies), art 10 (s.55A(3) disapplied)
What it requires
From 1 March 2021, section 55A of the Value Added Tax Act 1994 — the customer accounts for the VAT — applies to construction services, together with goods supplied as part of a single supply of those services (arts 1(2), 3, 4). Construction services are construction, alteration, repair, extension, demolition or dismantling of buildings or structures and of works forming part of the land; installing heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection systems; internal cleaning during construction; painting or decorating; and integral, preparatory or completing services such as site clearance, earth-moving, excavation, foundations, scaffolding, site restoration, landscaping and access works (art 5). They do not include, on their own, drilling for oil or gas, mineral extraction, manufacture or delivery to site of components, materials or plant, the professional work of architects, surveyors and consultants, artistic works, signwriting and signboards, installing seating, blinds and shutters, or installing security systems — but those are construction services where part of a single supply with art 5 services (arts 6–7). Excepted supplies, to which the reverse charge does not apply, are supplies not required to be included in a Construction Industry Scheme return, and supplies to an end user (a VAT-registered recipient using the services other than to make further supplies of them) or to an intermediary supplier connected with the end user or sharing a relevant interest in the land (art 8(1)); a supply is excepted on the end user or intermediary ground only if the recipient has confirmed that status to the supplier in writing no later than the supply, or in a written agreement (art 8(1A)). A mixed supply is excepted only if every element would be (art 9). s.55A(3) (treating the supplies as the recipient's for registration purposes) does not apply to these services (art 10). The explanatory note still refers to 1 October 2019; the commencement date was moved by S.I. 2019/1240 and S.I. 2020/578.
The instrument itself: https://www.legislation.gov.uk/uksi/2019/892. The summary above is our plain-English reading, not the text of the instrument — always work from the source.
How this entry is kept current
- Citation status: read in full at the primary source.
- Watched by: legislation.gov.uk "Changes to Legislation" tab — not just the text view.
- Source last checked by the automated scan: not yet — first scan pending.
Every source is re-checked monthly and the result is published in the scan log. A change that alters what a document should say raises a revision, and past buyers of that document are told.
The 1 document that cite it
Every KubitDocs document prints its statutory basis on the form itself, so the person signing can verify the citation rather than take our word for it.