The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note looks at when a building is ‘designed as a dwelling or a number of dwellings’ for VAT purposes.
Detailed discussion of the legislation and case law on dwellings can be found in De Voil Indirect Tax Service V4.232BA.
There are four key conditions that need to be met for a building to be considered to be ‘designed as a dwelling’ for VAT purposes:
VATA 1994, Sch 8, Group 5, Note 2
These conditions are explored further in this guidance note.
For a building to have self-contained living accommodation, it must have the basic elements of living so HMRC expects to see the following at a minimum:
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