Commentary

BB/13B/98 VAT—conversion of non-residential buildings

Part V16 Forms and other HMRC material

BB/13B/98 VAT—conversion of non-residential buildings

BB/13B/98 VAT—conversion of non-residential buildings

Business Brief, Issue 13. 9 June 1998

This Business Brief sets out the VAT treatment of conversions of non-residential to residential buildings. This has been affected by a Customs and Excise policy change regarding the types of building that can qualify for zero rating as a residential building (Business Brief 6/98 [BB/6A/98]).

Zero-rating is available on certain supplies relating to the conversion of “non-residential” buildings into residential buildings.

You may zero-rate the first sale or long lease in a converted building where you have converted that building. A long lease is a lease of not less than 20

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