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HMRC internal manual

VAT Construction

Reduced-rating the conversion of premises to a different residential use: basic conditions for reduced-rating residential conversions

The basic conditions for reduced-rating conversions are set out in Notice 708 Buildings and construction. The legal basis for those conditions and where further guidance on their interpretation can be found is as follows:

Condition Relevant law (all references are to VATA 1994, Schedule 7A, Group 6 unless otherwise stated) Guidance
1 - A ‘qualifying conversion’ is carried out Item 1.  
Paragraphs 2, 3, 5, 7, 9 and 10 to the notes. VCONST06200    
  2 - Where necessary, a valid certificate is held Paragraph 8 to the notes. VCONST18000
  3 - The work is a ‘qualifying service’ Item 1.  
Paragraph 11 to the notes. VCONST06500