Salisbury cathedral

Temporary Classrooms and Other School Buildings

Many academies find a need for additional space can be solved through the use of temporary or pre-fabricated buildings.

The VAT treatment of such buildings depends on the type of building acquired and the terms under which it is obtained, such as a fixed-term hire contract or an outright purchase.

In addition, an understanding of the business and non-business use to which the building will be put affects the VAT treatment of the goods and services provided by the supplier or builder.

VAT Treatment

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