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Official guidance
VAT Construction

VCONST06000 · Reduced-rating the conversion of premises to a different residential use

  • VCONST06010 · About this section
  • VCONST06100 · Summary of liability to VAT
  • VCONST06150 · Basic conditions for reduced-rating residential conversions
  • VCONST06200 · What ‘a qualifying conversion’ means
  • VCONST06250 · Changed number of dwellings conversions
  • VCONST06300 · Multiple occupancy conversions
  • VCONST06350 · Conversions into premises intended for use for a relevant residential purpose where the residential accommodation is being provided by a home or institution or a hospice
  • VCONST06400 · Garages
  • VCONST06450 · Building control and planning consent
  • VCONST06500 · Qualifying services
  • VCONST06600 · Apportionment
  1. Reduced-rating the conversion of premises to a different residential use: contents
  2. Reduced-rating the conversion of premises to a different residential use: about this section

VCONST06010 | Reduced-rating the conversion of premises to a different residential use: about this section

From HM Revenue & Customs · VAT Construction

This section provides guidance on when services supplied in the course of converting premises to a different residential use can be reduced-rated.

There are occasions when the supply may be apportioned (VCONST06600).

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