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<p>Under the current VAT rules, replacement cladding may qualify for a zero rate when
the replacement cladding forms part of the original construction and the person requesting
the replacement cladding is either the owner, developer or contractor during the original
construction works. Otherwise, remediation work falls under repair and maintenance
and attracts the standard rate of VAT.</p><p> </p><p>The Government announced on 10
February 2021 that it would fully fund the cost of replacing unsafe cladding for all
leaseholders in residential buildings 18 metres and over in England. It was also announced
that for low rise buildings between 11 metres and 18 metres, with a lower risk to
safety, there will be new protection from the costs of cladding removal.</p>
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