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Official guidance
VAT Construction

VCONST05000 · Zero-rating the conversion of non-residential buildings for relevant housing associations

  • VCONST05010 · About this section
  • VCONST05100 · Basic conditions for zero-rating the conversion of non-residential buildings
  • VCONST05200 · Is the supply made to a ‘relevant housing association’
  • VCONST05300 · Is the building the subject of a ‘non-residential conversion’
  • VCONST05400 · Are the services made ‘in the course of converting the building’
  • VCONST05500 · Services excluded from the zero rate
  • VCONST05600 · Apportionment
  1. Zero-rating the conversion of non-residential buildings for relevant housing associations: contents
  2. Zero-rating the conversion of non-residential buildings for relevant housing associations: apportionment

VCONST05600 | Zero-rating the conversion of non-residential buildings for relevant housing associations: apportionment

From HM Revenue & Customs · VAT Construction

The guidance at VCONST02800 applies in the same way to this section as it does to that section.

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