V4.232J Annexe to an existing building
This paragraph examines the meaning of an 'annexe to a an existing building' in the context of VATA 1994, Sch 8, Group 5.
For an overview of the scope of zero-rating under VATA 1994, Sch 8, Group 5, see V4.231.
VATA 1994, Sch 8, Group 5, note 16(c) excludes the 'construction of an annexe to an existing building' from the meaning of the 'construction of a building' for the purposes of zero-rating under VATA 1994, Sch 8 Group 5.
However, this is subject to VATA 1994, Sch 8, Group 5, note 17 which indicates that note 16(c) will not apply (ie the construction of an annexe is not excluded from potential zero-rating) where all of the following apply:
• the whole or part of an annexe is intended for use solely for a relevant charitable purpose
• it is capable of functioning independently from the existing buildings
• the only access or where there is more than one means of access, the main access to:
– the annexe is not via the existing building
– the existing building is not via the annexe
For the scope of zero-rating for the construction of buildings, see V4.238.
For the meaning of a relevant charitable purpose in this context, see V4.232BC.
For the scope of reduced-rating for certain residential conversions and the renovation and alteration of certain dwellings, see V4.411 and V4.413 respectively.
Whether an 'existing building'—annexe to a an existing building (zero-rating)
For discussion of whether there is an existing