Do subcontractors on work for residential (student accomodation) construction

Do subcontractors on work for residential ...

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Do subcontractors have to charge the construction company, building student accommodation, for VAT? 

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By djbrown
09th Jul 2015 11:34

Yes

Student accommodation is regarded as "relevant residential" property, for which only the main contractor can zero rate new build construction.  Sub-contractors must charge VAT to the main contractor.

VAT Notice708 para 15.8

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