SolvedVCONST04420 | Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: how to apply Note 7
From HM Revenue & Customs · VAT Construction
The following decision table will help you determine if a building or part of a building is non-residential:
| Step | Issue | Action |
|---|---|---|
| 1 | Was the building (or part of the building), before the conversion, designed or adapted for residential use (VCONST04430)? | Yes, go to step 2. No, the building is ‘non-residential’. |
| 2 | Has the building (or part of the building) been constructed more than 10 years before the grant is made? | Yes, go to step 3. No, the building is ‘non-residential’. |
| 3 | Has the building (or part of the building) had a residential use in the previous 10 years before the grant is made. (VCONST04460)? | Yes, the building is not ‘non-residential’. No, the building is ‘non-residential’. |
By residential use, we mean use:
as a dwelling (in other words a place where one lives, regarding and treating it as home (VCONST14000))
or
for a ‘relevant residential purpose’ (VCONST15000).