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HMRC internal manual

VAT Construction

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.

  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