Construction ― conversion, reconstruction and alteration of existing buildings

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Construction ― conversion, reconstruction and alteration of existing buildings
  • What is an existing building?
  • What is meant by conversion, reconstruction and alteration?
  • Practical points ― conversion, reconstruction and alteration of existing buildings

This guidance note examines the exclusion from the zero rating for construction services that applies to the following kinds of works performed on existing buildings conversion reconstruction alteration VATA 1994 Sch 8 Group 5 Note 16 a This should be read alongside the Construction zero rating of construction services guidance note which sets out the scope of zero rating for construction services For details of reduced rating for certain conversion and renovation works see the following guidance notes Conversion reduced rating conversions to different residential use Renovations and alterations reduced rating works on empty homes In depth commentary on the conversion reconstruction and alteration of existing buildings can be found in De Voil Indirect Tax Service V4 232H What is an existing building For an outline of the meaning of building in the context of the zero rating for construction services see the Construction zero rating of construction services guidance note A building only ceases to exist when either it is demolished completely to ground level or the part remaining above ground level consists of no more than a single façade which has to be retained as a condition of statutory planning consent or similar permission for corner sites no more than a double façade which has to be retained as a condition of statutory planning consent or similar permission VATA 1994 Sch 8 Group 5 Note 18 Therefore if these conditions are not satisfied a building will continue to exist This means that any works performed will be performed on an

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