Skip to content
Solved
SearchBrowse
Sign in

Contents

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: shared living and leisure facilities in blocks of flats

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

From HM Revenue & Customs · VAT Construction

Shared living and leisure facilities in blocks of flats, such as lounges, laundries, swimming pools that are used only by the residents and their guests are accepted as part of a building designed as number of dwellings.

Where such facilities are partly used by others, whether or not for a charge, they aren’t part of a building designed as a number of dwellings.

PreviousNext
PrivacyTerms