Policy paper

Revenue and Customs Brief 9 (2016): VAT treatment of conversions of non-residential buildings into dwellings under permitted development rights

This brief clarifies HM Revenue and Customs’ (HMRC) position on the VAT treatment of conversions of non-residential buildings following additional permitted development rights (PDRs).

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HMRC is clarifying its policy concerning the VAT treatment of works where an individual planning application is not necessary because statutory planning consent has been granted though PDRs.

HMRC will continue to require evidence to be produced that the work is lawful in order for the zero or reduced rate of VAT to apply or for a claim to be eligible under the DIY House Builder Scheme.

Published 3 May 2016