RCB/13/11 VAT—clarification of building change of use simplified provisions
Revenue & Customs Brief, Issue 13. 21 March 2011
This Brief clarifies the introduction of simplified “change in use” provisions announced in RCB 5/11 (RCB/5/11, Division V16.3)
We wish to make it clear that the simplified provisions will only apply to buildings completed on or after 1 March 2011, and whose use changes, from a qualifying one to a non-qualifying one, on or after 1 March 2011.
If the buildings were completed before 1 March 2011, the old “change in use” provisions will apply.
VAT Information Sheet 04/11 has been amended to reflect