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

HMRC internal manual

VAT Construction

Reduced-rating the renovation or alteration of empty residential premises: certificates: applying paragraph 4A

Although each building is looked at in its own right, one certificate may be accepted as covering all of the buildings provided they are detailed on the certificate. VCONST18000 provides the main guidance on certificates and ‘sole’ use.