VCONST07510 - Reduced-rating the renovation or alteration of empty residential premises: certificates: the law
Where a renovated building will be used for a relevant residential purpose, the finished building must be used solely for that purpose.
To qualify for the reduced rate in such cases, a certificate confirming sole use must be issued by the person or persons who will receive the renovation services. »Ê¹ÚÌåÓýapp provision that confirms this is the Value Added Tax Act 1994, Schedule 7A, Group 7, paragraph 4A to the notes.