Change of use etc.

Charge to VAT

Definitions

Disposal of interest/change of use following zero-rated supply

Generally

Supplied in relation to mixed use buildings

Construction

– see also Construction services

Generally

Conversions, reduced-rating

Building control approval

Building materials, meaning

Changed number of dwellings conversion, meaning

Garage works

House in multiple occupation conversion, meaning

Multiple occupancy dwelling, meaning

Non-qualifying conversions

Planning consent

Qualifying conversion, meaning

Single household dwelling, meaning

Special residential conversion, meaning

Special residential conversions, reduced rate only for supplies made to intended user of converted accommodation

Supply of building materials

Supply of qualifying services

Supply of qualifying services, meaning

Use for a relevant residential purpose, meaning

Disposals

Energy-saving materials, reduced-rating

Fuel and power, reduced-rating

Handicapped persons, extension or adaptation of bathroom, washroom or lavatory

Option to tax

Conversion of buildings

Supplies in relation to mixed use buildings

Recipient's potential or actual use, output tax

Relevant residential purpose

Certificates for zero-rating and reduced-rating

Construction or conversion of buildings

Developers

Generally

Hospitals, prisons or similar institutions

Hotel, inn or other similar establishment

Mixed use of an area apportionment

Personal care

Residential accommodation, sleeping facilities

Student dining rooms and kitchens

Student, definition

Withdrawal of ESC on relevant residential purpose (RRP)

Renovations and alterations, reduced-rating

Alteration, meaning

Building control approval

Building materials, meaning

Building subsequently used solely for relevant residential purpose

Empty home conditions

Garage works

Planning consent

Qualifying residential premises, meaning

Supply of building materials

Supply of qualifying services

Supply of qualifying services, meaning

Residential conversions, etc., reduced-rating

Supply to charity of service of providing, extending or adapting bathroom, etc. for use by handicapped persons