VCONST06100 - Reduced-rating the conversion of premises to a different residential use: summary of liability to VAT

Note: The table below also applies in cases of more than one dwelling.

Type of dwelling	Type of dwelling	Type of dwelling	Type of dwelling
-	Single household dwelling after conversion	Multiple occupancy dwelling after conversion	Relevant residential purpose building after conversion
Single household dwelling before conversion	Standard-rated unless the number of dwellings changes. If so, reduced-rated	Reduced-rated	Reduced-rated
Multiple occupancy dwelling before conversion	Reduced-rated	Standard-rated	Reduced-rated
Relevant residential purpose building before conversion	Reduced-rated	Reduced-rated	Standard-rated
Any building not listed above before conversion, such as a building that has never been lived in	Reduced-rated	Reduced-rated	Reduced-rated