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HMRC internal manual

VAT Construction

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Certificates for qualifying buildings: relevant legal provisions

Each zero rate and reduced rate Group has its own provisions in connection with certificates:

  • Zero rate - Value Added Tax Act 1994, Schedule 8, Group 5 (construction of buildings, etc) - the relevant provision is Schedule 8, Group 5, Note 12.
  • Zero rate - Value Added Tax Act 1994, Schedule 8, Group 6 (protected buildings) - the relevant provision is Schedule 8, Group 6, Note 3.
  • Reduced rate - Value Added Tax Act 1994, Schedule 7A, Group 6 (residential conversions) - the relevant provision is Schedule 7A, Group 6, paragraph 8 to the Notes.
  • Reduced rate - Value Added Tax Act 1994, Schedule 7A, Group 7 (residential renovations and alterations) - the relevant provision is Schedule 7A, Group 7, paragraph 4A to the Notes.

The relief available under Schedule 8 and Schedule 7A is hereafter referred to as qualifying use.