Commentary

RCB/13/16 VAT—the liability treatment of a dwelling formed from more than one building

Part V16 Forms and other HMRC material

RCB/13/16 VAT—the liability treatment of a dwelling formed from more than one building

RCB/13/16 VAT—the liability treatment of a dwelling formed from more than one building

Revenue & Customs Brief, Issue 13. 23 August 2016

Purpose of this brief

This brief explains the change in policy relating to the treatment of dwellings that have been formed from either the construction of new buildings, or from the conversion of non-residential buildings into a dwelling. HM Revenue and Customs (HMRC) now accepts that single dwellings can be formed from more than one building.

Who needs to read this?

All parties involved in the construction and supply of buildings that are designed as dwellings or undertaking conversion services of non-residential buildings.

Background

Previously, HMRC had considered that while a building could contain more than one dwelling, a dwelling could not be formed from more than one building. This was because the law, Group 5 of Sch 8 of VATA 1994, consistently referred to “a building designed as a

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