Commentary

RCB/47/11 Zero rate – “extra care accommodation”

Part V16 Forms and other HMRC material

RCB/47/11 Zero rate – “extra care accommodation”

RCB/47/11 Zero rate – “extra care accommodation”

Revenue & Customs Brief, Issue 47. 30 December 2011

Summary

The purpose of this Brief is to clarify the VAT liability of the construction and first sale of dwellings that are linked to a separate provision of care (extra care accommodation).

Readership

Those involved in the construction or development of dwellings that are linked to a separate provision of care.

Action required

For information only.

Meaning of “extra care accommodation”

For the purpose of this Brief extra care accommodation refers to self contained flats, houses, bungalows or maisonettes that are sold or let with the option for the occupant to

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