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We are proud to share a new publication from Robert O’Hare and Aimee Hutchinson, members of our UK firm Travers Smith, who have authored an insightful sector note on Tax in the Construction Industry.
This expertly written guide offers a clear and comprehensive overview of the UK tax landscape for construction, covering topics including:
The Construction Industry Scheme (CIS) and recent exemptions;
Structures and Buildings Allowances (SBAs) and how they impact capital expenditure;
Residential Property Developer Tax (RPDT) and its policy objectives;
The nuanced application of VAT in construction, including:
Domestic reverse charge (DRC),
Zero- and reduced-rate reliefs for dwellings and energy-saving materials;
Land Remediation Relief (LRR) and upcoming consultations;
And a helpful look at recent case law, including the Orsted decision on qualifying capital expenditure.
Beyond tax technicalities, the note touches on ESG-related levies, such as the Building Safety Levy due in 2026, and outlines how tax policy intersects with broader societal goals.
📝 Read the full article : Tax in the construction industry 28.07.2025
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