Completed building

A building is completed when either:

aan architect (and only an architect) issues a ‘Certificate of practical completion’; or

bthe building is first fully occupied,

whichever happens first (Note (2) to VATA 1994, Sch. 9, Grp. 1).

In deciding whether a building is ‘complete’, consider whether the building is habitable or fit for purpose (Notice 708, para. 3.3.2 (2014 edn)).

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