SolvedVCONST05100 | Zero-rating the conversion of non-residential buildings for relevant housing associations: basic conditions for zero-rating the conversion of non-residential buildings
From HM Revenue & Customs · VAT Construction
You can find the basic conditions for zero-rating the conversion of non-residential buildings for relevant housing associations in Notice 708 Buildings and construction. The legal basis for those conditions and where further guidance on their interpretation can be found is as follows:
| Condition | Relevant law (all references are to VATA 1994, Schedule 8, Group 5 unless otherwise stated) | Guidance |
|---|---|---|
| 1 - The supply is made to a ‘relevant housing association’ | Note 21. | VCONST05200 |
| 2 - The building is the subject of a ‘non-residential conversion’ | Notes 7A and 8. | VCONST05300 |
| 3 - The service is made ‘in the course of the conversion’ of that building | Item 3. | VCONST05400 |
| 4 - Where necessary, a valid certificate is held | Note 12. | VCONST18000 |
| 5 - The service is not specifically excluded from zero-rating | Item 3. | VCONST05500 |