VAT Construction
- Source
- HM Revenue & Customs - Activity
- Source link
- https://www.gov.uk/hmrc-internal-manuals/vat-construction
- Published
- 2026-08-04 14:05:59
- Discovered by ProcIntel
- 2026-08-04 15:19:16
- Category
- Regulation, Tariffs, Sanctions & Trade
- Geography
- UK
- Organisations
- —
- Review status
- Pending
- Record type
- REAL
Summary
Guidance providing additional information on the treatment of buildings and construction as far as the zero and reduced rates of VAT are concerned.
Possibly the same underlying story as
Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)
— flagged automatically for review, never merged automatically.
Procurement Relevance Gate
FAIL
— score 7.0/100 — evaluated 2026-08-04 15:19:16
Only geographic exposure matched — no substantive content indicator, so this cannot pass alone.
- geographic_exposure (weight 8) — matched on "1 linked geography"
Initial Signal Assessment ProcIntel's automatic, provisional read of this individual Signal -- Initial Significance and Initial Confidence, computed deterministically before any Event extraction or human review.
A provisional, automatically-computed reading of this individual Signal, before Event extraction or human review. Not a final rating.
Not Assessed — this Signal did not pass the Procurement Relevance Gate, or is fictional/excluded test data.