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The supply of fire safety equipment under qualifying circumstances is already eligible
for VAT relief when provided alongside the construction and renovation of residential
or charitable buildings. The cost of replacing cladding can also be zero rated if
it is tied to the initial construction of the building and the cladding is shown to
be defective.<p><strong> </strong></p>There are no plans to extend the reliefs already
available, however, the Government keeps all taxes under constant review.
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