need to issue a certificate in order to obtain zero-rated or reduced-rated building work.when a business, on using its own labour to carry out building work on a building or civil engineering structure that it occupies or uses, must account for a self-supply charge.the special time of supply rules for builders.what happens when a certificated building is no longer used for the purpose that attracted the zero rate, the use for that purpose decreases or the building is disposed of.when a customer can issue that certificate to a builder or developer.when a builder or developer needs to have a certificate from their customer, confirming that the building concerned is intended to be used for a purpose that attracts the zero or reduced rate.
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