Completed building

A building is completed when either:

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

(2)the 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)).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.