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    1. Home
    2. Money
    3. Business tax
    HMRC internal manual

    VAT Construction

    From:
    HM Revenue & Customs
    Published
    19 March 2016
    Updated:
    20 July 2022 - See all updates
    1. Back to contents

    VCONST06000 - Reduced-rating the conversion of premises to a different residential use: contents

    1. VCONST06010
      About this section
    2. VCONST06100
      Summary of liability to VAT
    3. VCONST06150
      Basic conditions for reduced-rating residential conversions
    4. VCONST06200
      What 鈥榓 qualifying conversion鈥� means
    5. VCONST06250
      Changed number of dwellings conversions
    6. VCONST06300
      Multiple occupancy conversions
    7. VCONST06350
      Conversions into premises intended for use for a relevant residential purpose where the residential accommodation is being provided by a home or institution or a hospice
    8. VCONST06400
      Garages
    9. VCONST06450
      Building control and planning consent
    10. VCONST06500
      Qualifying services: contents
    11. VCONST06600
      Apportionment
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