Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Construction

HM Revenue & Customs
, see all updates

Reduced-rating the renovation or alteration of empty residential premises: what ‘qualifying residential premises’ means: multiple occupancy dwellings

Here, the focus is on whether the premises; the ‘multiple occupancy dwelling’, is renovated or altered.

VCONST14500 explains what we mean by ‘multiple occupancy dwelling’.