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HMRC internal manual

VAT Construction

Zero-rating the conversion of non-residential buildings for relevant housing associations: are the services made ‘in the course of converting the building’

The guidance at VCONST02500 explains when services are supplied ‘in the course of constructing a building’.

Similar conditions exist for a service to be supplied ‘in the course of converting a building’ - the works must directly relate to the conversion itself or be closely connected to it.