There are two tests for determining whether or not a building was ‘non-residential’ before its conversion into dwelling(s) or for use for a relevant residential purpose.

The first test is one of design, if the building was designed or adapted for residential use then it is not ‘non-residential’ for the purposes of the zero-rate relief in Item 1(b), Grp 5, Sch 8.

The second test is one of use, if the building is designed or adapted for residential use but has not been so used for 10 years before the grant of a major interest, then it is also non residential for the purposes of item 1(b).

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