Change of use of non-commercial building

Flowchart

Self-supply

Construction of commercial buildings

Civil engineering work

Generally

Leases

Construction, conversion and alteration of non-commercial buildings, zero-rating

Developers of non-commercial buildings

Disposals

Distinction between

Dwelling

Flowchart: when construction services are zero-rated

Generally

Protected buildings

Generally

Importance of VAT

Leases of commercial buildings

Evidence

Examine what was supplied

Generally

Refundable deposits

Surrenders, terminations and assignments

Non-commercial buildings other than dwellings

Relevant charitable purpose

Relevant residential purpose

Opting to tax commercial buildings and land

Landlords

Lenders

Sellers

Residential conversions, renovations and alterations, reduced-rating

Self-supply on change of use of non-commercial building

Summary of basic principles

Summary of VAT

Uncertain consideration for sale of new freehold, tax point