The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides the definition of some common property terms used in land and property transactions.
A building is designed as a dwelling or a number of dwellings if it meets the following conditions:
VATA 1994, Sch 8, Group 5, Note 2; HMRC Notice 708 ; De Voil Indirect Tax Service V4.232B (subscription sensitive)
The imposition of restrictions on the types of individuals who can occupy the dwelling will not prevent the building being called a dwelling for VAT purposes. However, if the restriction prevents the building from being used, or from being sold (or otherwise disposed of), separately from another building, structure or even land then it will not be treated as a dwelling for VAT purposes.
A building has been designed to become a dwelling or number of dwellings if the following conditions are satisfied:
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