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HMRC internal manual

VAT Construction

Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: contents

A building is the subject of a ‘non-residential conversion’ when:

  • before conversion it is ‘non-residential’ (for more information, refer to the guidance in the rest of this section)

and

  • after conversion it is either a building ‘designed as a dwelling or number of dwellings’ (VCONST14100) or intended for use solely for a ‘relevant residential purpose’ (VCONST15000).

The zero rate does not apply to buildings intended for use, after conversion, for a relevant charitable purpose.

  1. VCONST04410
    Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: definition of ‘non-residential’
  2. VCONST04420
    Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: how to apply Note 7
  3. VCONST04430
    Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: designed or adapted for residential use
  4. VCONST04440
    Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: treatment of void spaces in residential buildings
  5. VCONST04450
    Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: interaction of Group 5, Note 2 and Group 5, Note 7
  6. VCONST04460
    Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: past use of the building
  7. VCONST04470
    Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: burden of proof
  8. VCONST04480
    Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: conversion of a garage into a qualifying building
  9. VCONST04490
    Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: conversion to a garage
  10. VCONST04500
    Zero-rating major interest grants after a non-residential conversion: is the building the subject of a ‘non-residential conversion’: conversions of buildings that already contain a residential part