VAT Notice 708 - Services carried out after construction

I am a DIY (self) builder - a customer and not VAT registered. My new house was signed off by Building control in October last year (2022). One of the planning conditions was that "prior to first occupation, the driveway...shall be provided hard surfaced in porous asphalt." It has transpired that this is a specialised material which only a small number of contractors are qualified to lay. It has, until now, been impossible to find a contractor available to do the work for me. I have repeatedly come up against "a huge backlog" of post-pandemic work, and this has been exacerbated by weather-related problems this year (too wet or too hot). I have now finally found a qualified contractor who is available to lay a porous asphalt driveway for me. I would like to inform him that, in common with the other suppliers to my new build, he can zero rate his work, but I would like confirmation that para 3.3.6 in VAT Notice 708 is applicable in my case. Although a completion certificate has already been issued, laying porous asphalt forms a specific planning condition which I have needed to fulfil before I can occupy the property, and which I have been unable to fulfil for reasons beyond my control.

Hi Andrew Hopkins,

Please see the guidance below,specificcaly 3.3.3
Buildings and construction (VAT Notice 708) 3. Zero rating the construction of new buildings
Section 3.3.6 only allows for the installation of soft landscaping which is carried out after the contruction has been completed.

Thank you.