The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the VAT treatment of the conversion of a non-residential property into residential accommodation.
A business may be able to zero rate certain conversion work providing the following conditions are satisfied:
In order for the conversion services to be zero-rated they must be supplied to one of the following:
The business should ensure that it obtains a copy of the registration certificate evidencing that the housing association falls within one of the definitions described above.
If the building meets either of the following conditions, the conversion may be liable to VAT at the zero rate:
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