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HMRC internal manual

VAT Construction

Zero-rating the conversion of non-residential buildings for relevant housing associations: is the supply made to a ‘relevant housing association’

The service of converting a non-residential building is only zero-rated when made to a ‘relevant housing association’.

Supplies by a one contractor to another contractor can’t be zero-rated, even though the other contractor is working on a development for a relevant housing association.

The definition of a ‘relevant housing association’ is found in the Value Added Tax Act 1994, Schedule 8, Group 5, Note 21.

The housing association should be able to provide some form of proof of their status.