Information Sheet 2/14, January 2014
What is this information sheet about?
This Information Sheet provides guidance on the application of the zero-rate for VAT on buildings that are designed as a dwelling or dwellings (meeting the conditions of VATA 1994 Sch 8 Group 5 Note 2) and are intended for use as a building used for a relevant residential purpose (RRP) (meeting the conditions of VATA 1994 Sch 8 Group 5 Note 4).
This Information Sheet updates the relevant sections of Notice 708 and Manual VCONST.
Can a relevant residential purpose building also be treated as dwellings?
For the vast majority of buildings potentially eligible for zero-rating, you will know from the outset whether you are constructing or purchasing a new building that is designed as a dwelling or is intended to be used solely for a relevant residential purpose (RRP). However, since the zero-rate for dwellings
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Web page updated on 24 Aug 2024 13:58