The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note explains when certain renovation works on ‘empty’ residential properties can qualify for the reduced rate of VAT.
For an overview of the liability of construction services more broadly, see the Overview ― construction, conversion and renovation guidance note.
In-depth commentary on legislation and case law relating to reduced-rated renovations is contained in De Voil Indirect Tax Service V4.413.
It is possible to reduced-rate renovation services when the following conditions are satisfied:
VATA 1994, Sch 7A, Group 7; Notice 708 , para 8.1.2
These conditions are explored further in this guidance note.
Qualifying residential premises include the following:
VATA 1994, Sch 7A, Group 7, Notes 2, 4A
For the meaning of a single household dwelling, see the Buildings and construction ― definition of single and multiple household dwellingsguidance note.
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