Residential accommodation/buildings | Croner-i Tax and Accounting

Change of use etc.

Charge to VAT

Legislation/Regulatory – VATA94 Sch. 10, para. 37

Definitions

Legislation/Regulatory – VATA94 Sch. 10, para. 39

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

Legislation/Regulatory – VATA94 Sch. 10, para. 36

Generally

Legislation/Regulatory – VATA94 Sch. 10, para. 35

Supplied in relation to mixed use buildings

Legislation/Regulatory – VATA94 Sch. 10, para. 38

Construction

– see also Construction services

Generally

Commentary – Indirect Tax Reporter ¶21-350

Conversions, reduced-rating

Building control approval

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, Note 10(2)

Building materials, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp, 6, Note 12

Changed number of dwellings conversion, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, Note 3

Garage works

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, Note 9

House in multiple occupation conversion, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, Note 5

Multiple occupancy dwelling, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, Note 4

Non-qualifying conversions

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, Note 10

Planning consent

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, Note 10(2)

Qualifying conversion, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, Note 2

Single household dwelling, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, Note 4

Special residential conversion, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, Note 7

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

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, Note 8

Supply of building materials

Legislation/Regulatory – VATA94 Sch. 7A, Grp, 6, item 2

Supply of qualifying services

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, item 1, Note 1

Supply of qualifying services, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, item 1, Note 11

Use for a relevant residential purpose, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 6, Note 6

Disposals

– see Disposals of non-commercial property

Energy-saving materials, reduced-rating

– see Reduced rate of VAT; Energy-saving materials

Fuel and power, reduced-rating

– see Reduced rate of VAT; Fuel and power

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

Commentary – Indirect Tax Reporter ¶50-420

Option to tax

Conversion of buildings

Legislation/Regulatory – VATA94 Sch. 10, para. 6

Supplies in relation to mixed use buildings

Legislation/Regulatory – VATA94 Sch. 10, para. 32

Relevant residential purpose

Developers

Commentary – Indirect Tax Reporter ¶34-375

Renovations and alterations, reduced-rating

Alteration, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 7, Note 2

Building control approval

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 7, Note 4(2)

Building materials, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 7, Note 6

Building subsequently used solely for relevant residential purpose

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 7, Note 4A

Empty home conditions

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 7, Note 3

Garage works

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 7, Note 3A

Planning consent

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 7, Note 4(1)

Qualifying residential premises, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 7, Note 2

Supply of building materials

Legislation/Regulatory – VATA94 Sch. 7A, Grp, 7, item 2

Supply of qualifying services

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 7, item 1, Note 1

Supply of qualifying services, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 7, Note 5

Residential conversions, etc., reduced-rating

– see Reduced rate of VAT

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

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 11, 13