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Official guidance
VAT Construction

VCONST07300 · Reduced-rating the renovation or alteration of empty residential premises: what ‘qualifying residential premises’ means

  • VCONST07310 · What ‘premises’ means
  • VCONST07320 · The three types of ‘qualifying residential premises’
  • VCONST07330 · Multiple occupancy dwellings
  • VCONST07340 · Premises to be used for a ‘relevant residential purpose’
  • VCONST07350 · Garages
  1. Reduced-rating the renovation or alteration of empty residential premises: what ‘qualifying residential premises’ means: contents
  2. Reduced-rating the renovation or alteration of empty residential premises: what ‘qualifying residential premises’ means: garages

VCONST07350 | Reduced-rating the renovation or alteration of empty residential premises: what ‘qualifying residential premises’ means: garages

From HM Revenue & Customs · VAT Construction

Certain works to garages and the immediate site of the premises are also allowed so long as the works are carried out at the same time as the renovation and alteration, and the garage is intended to be occupied with the premises (VCONST07640).

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