Why is this issue important?

The zero-rating reliefs for construction, sale/long lease and conversion contained in items 1, 2 and 3 of Group 5, Sch 8, VATA 1994 apply to ‘buildings’, i.e relief does not apply to structures which are not buildings. In addition DIY claims made under s35(1A)(a) and (b) VATA 1994 may only be made in relation to the ‘construction of a building’.

In most cases property used as a dwelling or for a relevant residential purpose straightforwardly qualifies as a ‘building’. However, the issue has arisen in connection with caravans and houseboats used as dwellings.

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