Certificates for qualifying buildings: form of the certificate
The certificate must be in the form published in Notice 708 Buildings and construction or contain the same information and declaration. In Michael John Keeley (VTD 16219), in a subsidiary issue, the Tribunal held that possession of a document provided to the appellant didn’t amount to possession of the statutory certificate because the document didn’t cover all the relevant aspects.
There are two certificates published in Notice 708 Buildings and construction. One covers construction, renovation and conversion services. The other covers sale and long leases.