Residential accommodation/buildings
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
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
Developers
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