No zero-rating where separate use of ‘live’ space prohibited

Table of contents

• DIY builders
• Designed as a dwelling
• No separate use or disposal – planning conditions take precedence

Article summary

Works to construct a flat forming part of a ‘live-work’ unit did not qualify for zero-rating even though there was no internal means of access between the live and work space. A planning condition prohibited separate use or disposal and so the conditions for zero-rating were not met.