Construction services
Generally, the reduced rate of Value-Added Tax (VAT) applies to construction services. The supply of construction services, in relation to immovable goods, includes:
- construction, extension, alteration, and demolition services
- and
- building, electrical, plumbing, plastering, heating, painting, roofing, flooring and other construction related services.
There are special rules for principal contractors and subcontractors providing construction services and how they account for VAT.
With effect from 26 November 2025, the second reduced rate of VAT applies to services relating to the construction, until completed, of qualifying apartments.
Further guidance contains more detailed information on construction services.