V4.232D Non-residential buildings

This paragraph considers the meaning of 'non-residential buildings' in the context of VATA 1994, Sch 8, Group 5.

For an overview of the scope of zero-rating under this Group more broadly, see V4.231.

The definition of a non-residential building within this Group depends on whether it is being considered in the context of:

  1.  

    •     VATA 1994, Sch 8, Group 5, items 1(b) (the zero-rated grant of major interest in a converted building, for which see V4.234)

  2.  

    •     VATA 1994, Sch 8, Group 5, item 3 (zero-rated supply of construction services to a relevant housing association, for which see V4.240)

For the purposes of VATA 1994, Sch 8, Group 5, items 1(b) (the zero-rated grant of major interest in a converted building) a building or part of a building is defined as non-residential by VATA 1994, Sch 8, Group 5, note 7 if it:

  1.  

    •     is neither designed nor adapted for use as a dwelling or number of dwellings (see V4.232BA in relation to dwellings generally but note the different meaning in this context described below)

  2.  

    •     is neither designed nor adapted for use for a relevant residential purpose (see V4.234BB)

  3.  

    •     is so designed or adapted, but was constructed more than ten years before the

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