Houses and Flats
VAT for most work on houses and flats by builders and similar trades like plumbers, plasterers and carpenters is charged at the standard rate of 20% - but there are some exceptions.
Zero Rate VAT
You may not have to charge VAT on some types of work if it meets certain conditions, including:
There is a separate guide on VAT refunds if you are building your own home (external link).
Reduced Rate VAT
You may be able to charge the reduced rate of 5% for some types of work if it meets certain conditions, including:
converting a building into a house or flats (external link) or from one residential use to another
Buildings That are not Houses or Flats
You do not need to charge VAT for construction work on certain other types of building (external link).