ABSTRACT
All of the figures quoted in this book exclude value added tax, which the conditions of contract normally make the subject of a separate invoicing procedure between the contractor and the employer.
Value Added Tax will be chargeable at the standard rate, currently 20%, on supplies of services in the course of:
7. The construction of a non-domestic building. 8. The construction or demolition of a civil engineering work. 9. The demolition of any building. 10. The approved alteration of a non-domestic protected building.
