Understanding construction tax obligations
- 3 steps
UK Statutory Instrument
2019
United Kingdom
The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019
At a glance
Enforced by
What's here
1 compliance obligation, 2 practical guides · 2 journeys
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Contractor 1
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
VAT compliance for construction
- 5 steps
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
2 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Contractors also bound by 56 other Acts (top 5 shown)
- Construction (Design and Management) Regulations 2015 2015 360 duties
- The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 1993 19 duties
- Building Regulations (Northern Ireland) 2000 2000 17 duties
- Building Regulations (Northern Ireland) 2012 2012 15 duties
- Work in Compressed Air Regulations 1996 1996 14 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
s.7
- Treat bundled article 6 and article 5 services as construction work Contractor
Browse 9 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Application of section 55A of the Act
Specified services
s.5
s.6
Excepted supplies
s.9
Application of section 55A(3) of the Act
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- CITB levy, grants and funding (opens in a new tab) Detailed Guidance
- VAT domestic reverse charge for building and construction services (opens in a new tab) Detailed Guidance
- Check employment status for tax (CEST) (opens in a new tab) Detailed Guidance
- CIS contractor obligations on GOV.UK (opens in a new tab) Detailed Guidance
- What is the construction industry scheme (opens in a new tab) Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Connected legislation
parent Act
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Made under
Value Added Tax Act 1994 1994 Primary Act
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Browse legislation
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Regulators
Learn more about the bodies that enforce this legislation.