Commentary

RCB/66/07 VAT—treatment of the construction of houses or flats in the grounds of existing care homes, nursing homes or similar buildings

Part V16 Forms and other HMRC material

RCB/66/07 VAT—treatment of the construction of houses or flats in the grounds of existing care homes, nursing homes or similar buildings

RCB/66/07 VAT—treatment of the construction of houses or flats in the grounds of existing care homes, nursing homes or similar buildings

Revenue & Customs Brief, Issue 66. 5 November 2007

This brief sets out HMRC's policy on the VAT treatment of the construction, and first major grant of “independent living” units within the curtilage or grounds of residential care homes. (A “first major interest grant” is defined as the freehold sale or a lease in excess of 21 years (20 years in Scotland.))

In order for services of the construction, or first major interest grant, of such units to qualify for zero-rating,

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