VCONST07200 - Reduced-rating the renovation or alteration of empty residential premises: basic conditions for reduced-rating the renovation or alteration of empty residential premises
»Ê¹ÚÌåÓýapp basic conditions for reduced-rating the renovation or alteration of empty residential properties are set out in Buildings and construction. »Ê¹ÚÌåÓýapp legal basis for those conditions, and where further guidance on their interpretation can found, is as follows:
| Condition | Relevant law (all references are to VATA 1994, Schedule 7A, Group 7 unless otherwise stated) | Guidance |
|---|---|---|
| 1 - »Ê¹ÚÌåÓýapp work is to ‘qualifying residential premisesâ€� | Item 1. Paragraph 2 to the notes. | VCONST06200 |
| 2 - »Ê¹ÚÌåÓýapp two year empty rule | Paragraph 3 to the notes. | VCONST07400 |
| 3 - Where necessary, a valid certificate is held | Paragraph 4A to the notes. | VCONST07500 |
| 4 - »Ê¹ÚÌåÓýapp work is a ‘qualifying serviceâ€� | Item 1. Paragraphs 3A, 4 and 5 to the notes. | VCONST07600 |