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Contents

Official guidance
VAT Construction

VCONST18000 · Certificates for qualifying buildings

  • VCONST18010 · About this section
  • VCONST18100 · Relevant legal provisions
  • VCONST18200 · What a certificate does
  • VCONST18300 · Limitations on zero-rating and reduced-rating
  • VCONST18400 · Form of the certificate
  • VCONST18500 · Where an incorrect certificate is provided
  • VCONST18600 · What 'solely' means
  • VCONST18700 · Concessions
  • VCONST18800 · Change of intention in the course of construction
  1. Certificates for qualifying buildings: contents
  2. Certificates for qualifying buildings: concessions

VCONST18700 | Certificates for qualifying buildings: concessions

From HM Revenue & Customs · VAT Construction

ESC 3.29

ESC 3.29, which permitted a certificate to be issued where there was, at least, 90 per cent relevant charitable use of a building, is no longer necessary or appropriate. It was withdrawn on 1 July 2010 (for more on the concession, VCONST19000 refers).

Concession for Higher Education Institutions (CVCP concession)

This concession enables a certificate to be issued by an HEI, even though non-term time use of student accommodation by non-students prevents the ‘solely’ condition from being satisfied (VCONST15390).

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