We have recently had trenches dug in our access road and ducting placed to take the new service pipes/cables and then refilled and resurfaced. The contractor originally gave a verbal quote and has now provided a written quotation that he states will have VAT added. The same contractor has quoted for relaying and resurfacing the whole of the access road in the future but stated that this is zero rated. The trench work and ducting is a similar job and I think this should probably be zero rated as well. I get this impression from the HMRC site but am not sure and hope someone is able to clarify this for me.

Two new self builds are being constructed on the site.

Thank you for any help

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