Commentary

BB/17B/02 VAT—certificates for communal residential and charitable buildings

Part V16 Forms and other HMRC material

BB/17B/02 VAT—certificates for communal residential and charitable buildings

BB/17B/02 VAT—certificates for communal residential and charitable buildings

Business Brief, Issue 17. 27 June 2002

This article announces a change to the format and layout of the existing certificates for zero-rating construction or sale of “relevant residential” and “relevant charitable” buildings, and for reduced-rating renovation and conversion of “relevant residential” buildings.

Background

One of the criteria for zero-rating the construction and first time sale of communal residential and charitable buildings, or reduced-rating renovation and conversion of communal residential buildings, is that the person who intends to use the building gives his supplier a certificate stating that the building will be used for a

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