VCONST05100 - Zero-rating the conversion of non-residential buildings for relevant housing associations: basic conditions for zero-rating the conversion of non-residential buildings
You can find the basic conditions for zero-rating the conversion of non-residential buildings for relevant housing associations in Buildings and construction. »Ê¹ÚÌåÓýapp legal basis for those conditions and where further guidance on their interpretation can be found is as follows:
| Condition | Relevant law (all references are to VATA 1994, Schedule 8, Group 5 unless otherwise stated) | Guidance |
|---|---|---|
| 1 - »Ê¹ÚÌåÓýapp supply is made to a ‘relevant housing associationâ€� | Note 21. | VCONST05200 |
| 2 - »Ê¹ÚÌåÓýapp building is the subject of a ‘non-residential conversionâ€� | Notes 7A and 8. | VCONST05300 |
| 3 - »Ê¹ÚÌåÓýapp service is made ‘in the course of the conversionâ€� of that building | Item 3. | VCONST05400 |
| 4 - Where necessary, a valid certificate is held | Note 12. | VCONST18000 |
| 5 - »Ê¹ÚÌåÓýapp service is not specifically excluded from zero-rating | Item 3. | VCONST05500 |