VCONST05010 - Zero-rating the conversion of non-residential buildings for relevant housing associations: about this section

This section provides guidance on when the conversion of 鈥榥on-residential鈥� buildings, for 鈥榬elevant housing associations鈥�, is zero-rated.

The zero rate only applies to conversions that result in buildings that are:

  • 鈥榙esigned as a dwelling or number of dwellings鈥� (VCONST14100)

or

  • intended for use solely for a 鈥榬elevant residential purpose鈥� (VCONST15000).

This relief applies only to supplies made to the housing association itself. It does not apply to supplies made by one contractor to another, even where the other contractor is working for the relevant housing association.

There are occasions when these supplies may be apportioned (VCONST05600).