Commentary

RCB/9/16 VAT treatment of conversions of non-residential buildings into dwellings under permitted development rights

Part V16 Forms and other HMRC material

RCB/9/16 VAT treatment of conversions of non-residential buildings into dwellings under permitted development rights

RCB/9/16 VAT treatment of conversions of non-residential buildings into dwellings under permitted development rights

Revenue & Customs Brief, Issue 9. 3 May 2016

Purpose

This brief clarifies HM Revenue and Customs' (HMRC) position on the VAT treatment of conversions of certain non-residential buildings into dwellings following the introduction of additional permitted development rights (PDRs).

Who should read this?

Builders and developers who convert non-residential buildings into dwellings for which individual statutory planning consent is not required because the development is covered by PDRs. This also applies to any person carrying out a similar conversion who will be making a claim for a refund of VAT under the DIY House Builder Scheme.

PDRs apply differently across the UK as planning is a devolved matter. If or when further PDRs are introduced that extend their scope to cover other types of conversions of non-residential buildings into dwellings, the terms of this brief will equally apply to them wherever they are in the UK.

What are PDRs?

PDRs are a national

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