SolvedVCONST06100 | Reduced-rating the conversion of premises to a different residential use: summary of liability to VAT
From HM Revenue & Customs · VAT Construction
Note: The table below also applies in cases of more than one dwelling.
| Type of dwelling | Type of dwelling | Type of dwelling | Type of dwelling |
|---|---|---|---|
| - | Single household dwelling after conversion | Multiple occupancy dwelling after conversion | Relevant residential purpose building after conversion |
| Single household dwelling before conversion | Standard-rated unless the number of dwellings changes. If so, reduced-rated | Reduced-rated | Reduced-rated |
| Multiple occupancy dwelling before conversion | Reduced-rated | Standard-rated | Reduced-rated |
| Relevant residential purpose building before conversion | Reduced-rated | Reduced-rated | Standard-rated |
| Any building not listed above before conversion, such as a building that has never been lived in | Reduced-rated | Reduced-rated | Reduced-rated |