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|