5. Other works & apportionment

Where you are eligible to zero-rating as described, any works which are preparatory or making good are also zero-rated.

However, it is likely that, if you are eligible for zero-rating for some works as described above, there will be other works which must be standard rated.

And, some works will relate to both zero-rated and standard rated works; for example, preliminaries, site clearance. You should ask the building contractor to apportion these works between zero-rated and standard-rated using a simple percentage.

Ideally the Charity will agree at an early stage with the contractor the extent of zero-rating.

There is some guidance in Notice 701/7, para 6.6.