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Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings� means: Note 2(d) - statutory planning consent

Including properties constructed before 1948. VCONST14140 & VCONST14170 have also been updated to explain absolute prohibition

Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings� means: Note 2(c) - separate use or disposal

Policy clarification

Dwellings - an explanation of terms: about this section

A building can be read as buildings.

Relevant charitable purpose concession (pre-1 July 2010 only): time-based method (parts of buildings)

Table removed to meet accessibility

VAT Construction: Update Index

Page archived � Old legacy update page no longer required.

VAT Construction: recent changes

Page archived � Old legacy update page no longer required.

Construction manual: recent changes

Page archived � Old legacy update page no longer required.

VAT Construction: recent changes

Page archived � Old legacy update page no longer required.

VAT Construction: recent changes

Page archived � Old legacy update page no longer required.

‘Relevant residential purpose� - interpretation of terms: category (b) - home or other institution providing residential accommodation with personal care

Test

DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 6: is the claim for eligible goods and/or services?

Amendment made to ensure anchors work

DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 6: is the claim for eligible goods and/or services?

Amendment for Jacob Udebhulu

Zero-rating the construction of buildings: is a building being constructed: retention of façades or ‘façade test�

Amendment for Jacob Udebhulu

Zero-rating the construction of buildings: is a building being constructed: meaning of ‘building�

) HMRC has accepted that in certain cases, under the Interpretation Act, the term ‘building� can refer to more than one building. For example, a dwelling can consist of more than one building.

Dwellings - an explanation of terms: what ‘designed as a dwelling or number of dwellings� means: Note 2(d) - statutory planning consent

Update on PDR

‘Relevant residential purpose� - interpretation of terms: category (d) - residential accommodation for students or school pupils: withdrawal of the concession for Higher Education Institutions, mitigating the effect of ‘solely�

Withdrawal of the concession for Higher Education Institutions to mitigate the effect of ‘solely�

‘Relevant residential purpose� - interpretation of terms: category (c) - hospices

Clarifying policy � removing the need for apportion where a hospice has overnight accommodation.

DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 2: were relevant works carried out?

Clarifying policy on garages

‘Relevant residential purpose� - interpretation of terms: category (b) - home or other institution providing residential accommodation with personal care

Reflect change in policy - personal care can encompass medical treatment.

‘Relevant residential purpose� - interpretation of terms: exceptions to use for a relevant residential purpose: hospital or similar institution

Reflect change in policy - personal care can encompass medical treatment.

‘Relevant residential purpose� - interpretation of terms: distinguishing between buildings ‘designed for use as a dwelling� and ‘used for a relevant residential purpose�

Page archived

‘Relevant residential purpose� - interpretation of terms: category (b) - home or other institution providing residential accommodation with personal care

Needs review