VAT on barn conversion to business premises

I have a client who has done building work for a customer within a building (old farm building) that has been converted into a showroom for their business (Fitted kitchens) and I was unsure what/if my client should charge Vat for their work? I can only find information on if was converted to a residential property, this is for commercial use only, it does not adjoin any existing property although sits on land belonging to the existing business. Thanks in advance

Hi,

There would not be any relief for this kind of work and so the work would need to be charged at the 20% rate.

There are certain reliefs for VAT within the building industry but these are for the building of residential properties or the conversion of non residential buildings to residential ones.

You can find guidance here:

Buildings and construction (VAT Notice 708)

Thank you.