V4.240 Conversion services—supplies to a relevant housing association
This paragraph examines the zero-rating which applies to certain 'conversion' services supplied to a 'relevant housing association' under VATA 1994, Sch 8, Group 5, item 3.
For an overview of zero-rating under VATA 1994, Sch 8, Group 5 more broadly, see V4.231.
VATA 1994, Sch 8, Group 5, item 3 zero-rates the supply to a relevant housing association in the course of conversion of a non-residential building or a non-residential part of a building into:
• a building or part of a building designed as a dwelling or number of dwellings (see V4.232BA)
• a building or part of a building intended for use solely for a relevant residential purpose (see V4.232BB)
of any services related to the conversion other than the services of an architect, surveyor or any person acting as a consultant or in a supervisory capacity.
The following notes to VATA 1994, Sch 8, Group 5 are relevant to this relief:
• VATA 1994, Sch 8, Group 5, note 2 defines when a building is designed as a dwelling or a number of dwellings, for which see V4.232BA.
• VATA 1994, Sch 8, Group 5, note 3 makes provisions in respect of garages converted at the same time as dwellings, for which see V4.232BB.
• VATA 1994, Sch 8, Group 5, note 4 defines a relevant residential purpose, for which see V4.232BC.
• VATA 1994, Sch 8, Group 5, note 7A defines when a building or part of a building is 'non-residential' for
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