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HMRC internal manual

VAT Construction

Changing the use of certificated buildings - buildings completed before 1 March 2011: about this section

The zero rating of a relevant residential and relevant charitable purpose building is dependent on its intended use at the time of supply.

However, if, within 10 years of its completion, a building that benefited from zero-rating isn’t used as originally intended, or is initially and then put to a use that isn’t solely for a relevant residential or relevant charitable purpose, a taxable charge may arise. This section explains the relevant rules.

These rules only apply where the building was completed before 1 March 2011. If the building was completed on or after 1 March 2011, please refer to VCONST21000.