SolvedVCONST06150 | Reduced-rating the conversion of premises to a different residential use: basic conditions for reduced-rating residential conversions
From HM Revenue & Customs · VAT Construction
The basic conditions for reduced-rating conversions are set out 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 7A, Group 6 unless otherwise stated) | Guidance |
|---|---|---|
| 1 - A ‘qualifying conversion’ is carried out | Item 1. Paragraphs 2, 3, 5, 7, 9 and 10 to the notes. | VCONST06200 |
| 2 - Where necessary, a valid certificate is held | Paragraph 8 to the notes. | VCONST18000 |
| 3 - The work is a ‘qualifying service’ | Item 1. Paragraph 11 to the notes. | VCONST06500 |