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HMRC internal manual

VAT Construction

From
HM Revenue & Customs
Updated
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Reduced-rating the renovation or alteration of empty residential premises: what ‘qualifying residential premises’ means: what ‘premises’ means

The reduced rate applies to the renovation or alteration of qualifying residential premises. Depending on the context, ‘premises’ refers to buildings, a building or a part of a building. This is explained more in the rest of this section.