The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note looks at the meaning of the terms ‘single household dwelling’ and ‘multiple occupancy dwelling’.
Detailed discussion of the legislation and case law on single household and multiple occupancy dwellings can be found in De Voil Indirect Tax Service V4.411.
A single household dwelling is a dwelling that meets all of the following conditions:
VATA 1994, Sch 7A, Group 6, para 4; VCONST14400
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