Ian Brewerton Architecture

Generally you can't. VAT at standard rate applies to all goods and services in the construction industry.

However, for initial guidance only, some of the exceptions are set out below;

If your project is very small you may be able to find a contractor not registered for VAT

Adaptations to the home of a disabled person related to their requirements are generally zero rated. This includes work such as ramps, widening doors, altering bathrooms, stairlifts and hoists

A new self contained dwelling is zero rated; but this does not normally include "granny annexes"

A new "relevant residential building" can be zero rated. The definition includes new elderly persons homes, hospices, student accommodation and similar buildings but excludes hospitals, hotels and similar establishments

A new "relevant charitable building" can be zero rated. The definition includes buildings solely for the non-business use of a charity (check the VAT definition of "business activity") or a multi purpose community owned and managed facility for the general use of the community. Sports facilities are generally not within the definition of "relevant charitable building".

The construction of an independent annex to an existing building used for a relevant charitable purpose can be zero rated. This is to allow an additional facility to be added to an existing site without having to make it entirely self contained - for example, a day care unit attached to an existing charitable residential home. However the annex must be able to function independently

Approved alterations to a listed building falling into one of the categories above may be zero rated. To qualify the work must require Listed Building Consent (and have received it). Repair and Maintenance is always standard rated

It is generally the contractors responsibility to decide whether a project is zero rated, and he may require a certificate from the client giving the necessary information before he make that decision. Plan early and take detailed advice from a taxation specialist or HM Revenue & Customs. Even if the building work is zero rated, the professional fees for the work will be subject to VAT; however small practices (such as this practice) may not be registered for VAT. There is a link to the HM Revenue & Customs site on the "links" page.

Important Note: I am not qualified to offer financial or taxation advice. You should consult a qualified taxation practitioner or HM Revenue & Customs to determine your precise position, and no liability is accepted for the outline information above.