Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 14

Housing

Schedule 3 paragraph 14 applies the reduced rate of VAT to the supply of residential property, subject to certain exclusions for social housing.

• The supply of immovable goods (i.e. property) used or intended for use as residential accommodation is chargeable at the reduced rate of VAT rather than the standard rate.
• The reduced rate applies to both new and existing residential property where the supply is a taxable event for VAT purposes.
• Property falling within paragraph 9A (housing supplied as part of a social policy) or paragraph 9B(2) (supply and construction of housing as part of a social policy) is excluded from paragraph 14 and is instead subject to its own specific VAT treatment.
• The paragraph was amended by section 70 of the Finance Act 2025 to update the cross-references to the social policy housing exclusions.