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Official guidance
VAT Construction

VCONST14100 · What ‘designed as a dwelling or number of dwellings’ means

  • VCONST14110 · Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: the definition
  • VCONST14120 · Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: Note 2(a) - self-contained living accommodation
  • VCONST14130 · Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: Note 2(b) - internal access to other dwellings
  • VCONST14140 · Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: Note 2(c) - separate use or disposal
  • VCONST14150 · Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: defending our interpretation of Note 2(c)
  • VCONST14160 · Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: retrospective planning permissions, covenants and similar provisions
  • VCONST14170 · Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: how Note 2(c) is expressed in planning notices
  • VCONST14180 · Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: Note 2(d) - statutory planning consent
  • VCONST14190 · Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: shared living and leisure facilities in blocks of flats
  • VCONST14200 · Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: cluster flats
  • VCONST14210 · Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: live-work units
  • VCONST14220 · Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: holiday accommodation
  1. What ‘designed as a dwelling or number of dwellings’ means: contents
  2. Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: Note 2(b) - internal access to other dwellings

VCONST14130 | Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings’ means: Note 2(b) - internal access to other dwellings

From HM Revenue & Customs · VAT Construction

The test is whether there is no direct internal access to another dwelling or part of a dwelling. An example of direct access is a connecting door allowing movement between dwellings.

There is no direct internal access when it isn’t possible to move from one dwelling to another dwelling or part of a dwelling, without first moving across an area outside the dwelling, such as a landing or corridor.

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