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Official guidance
VAT Construction

VCONST04400 · Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’

  • VCONST04410 · Definition of ‘non-residential’
  • VCONST04420 · How to apply Note 7
  • VCONST04430 · Designed or adapted for residential use
  • VCONST04440 · Treatment of void spaces in residential buildings
  • VCONST04450 · Interaction of Group 5, Note 2 and Group 5, Note 7
  • VCONST04460 · Past use of the building
  • VCONST04470 · Burden of proof
  • VCONST04480 · Conversion of a garage into a qualifying building
  • VCONST04490 · Conversion to a garage
  • VCONST04500 · Conversions of buildings that already contain a residential part
  1. Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: contents
  2. Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: definition of ‘non-residential’

VCONST04410 | Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: definition of ‘non-residential’

From HM Revenue & Customs · VAT Construction

The definition of ‘non-residential’ is in the Value Added Tax Act 1994, Schedule 8, Group 5, Note 7.

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