Reduced-rating the conversion of premises to a different residential use: multiple occupancy conversions
Conversions to multiple occupancy conversions are qualifying conversions when both:
- the premises being converted (a building or part of building) did not contain a multiple occupancy dwelling
- after the conversion, those premises will not be used to any extent for a ‘relevant residential purpose’ (check VCONST14500 for what ‘multiple occupancy dwelling’ means).
Conversions to create additional bed-sitting rooms within an existing multiple occupancy dwelling are not qualifying conversions.