SolvedVCONST07200 | Reduced-rating the renovation or alteration of empty residential premises: basic conditions for reduced-rating the renovation or alteration of empty residential premises
From HM Revenue & Customs · VAT Construction
The basic conditions for reduced-rating the renovation or alteration of empty residential properties are set out in Notice 708 Buildings and construction. The legal basis for those conditions, and where further guidance on their interpretation can found, is as follows:
| Condition | Relevant law (all references are to VATA 1994, Schedule 7A, Group 7 unless otherwise stated) | Guidance |
|---|---|---|
| 1 - The work is to ‘qualifying residential premises’ | Item 1. Paragraph 2 to the notes. | VCONST06200 |
| 2 - The two year empty rule | Paragraph 3 to the notes. | VCONST07400 |
| 3 - Where necessary, a valid certificate is held | Paragraph 4A to the notes. | VCONST07500 |
| 4 - The work is a ‘qualifying service’ | Item 1. Paragraphs 3A, 4 and 5 to the notes. | VCONST07600 |