Guidance

VAT information sheet 02/14: buildings that are dwellings and used for a relevant residential purpose

This information sheet explains the application of the zero-rate for VAT on buildings that are designed as a dwelling or dwellings.

Documents

Details

Guidance on the application of the zero-rate for VAT on buildings that are designed as a dwelling or dwellings (meeting the conditions of Note 2 to Group 5 of Schedule 8 of the VAT Act 1994) and are intended for use as a building used for a relevant residential purpose (RRP) (meeting the conditions of Note 4 to Group 5 of Schedule 8 of the VAT Act 1994).

Published 30 January 2014