Confirmation of VAT on Barn Conversion

Our builder is seeking confirmation from HMRC on what VAT is applicable to our barn conversion. We are converting a non residential agricultural barn into a residential dwelling which has no planning restrictions. The property will be our home to live in. Can you please confirm what VAT would be applicable?

Hi,
As long as the conditions below are met, then the majority of the building work in relation to a barn conversion would be at the 5% of VAT:
Reduced rating the conversion of premises to a different residential use
Thank you.

I am buying a house which was split into two flats some time ago. My intention is to turn the two flats back into a single dwelling. Is this work eligible for the reduced rate of VAT under VAT notice 708, and if so, what do I or my contractor have to do / prove to benefit from the reduced rate? Should my contractor buy and supply all elements to be incorporated in the building including kitchen, bathrooms etc? Thanks

Hi,
You can see guidance here;
Reduced rating the conversion of premises to a different residential use
The builder would require any reliable evidence to show that this is a qualifying conversion.
Thank you.
 

Thanks. Reading the guidance it does seems that converting two flats into a single dwelling is a qualifying conversion but I do not understand what sort of ‘reliable evidence’ the builder would require. As the certificates in VAT notice 708 do not cover cases like mine, what evidence can I provide? No one in the trade I have spoken to is aware of the possibility of the reduced rate for this type of conversion.

 

Hi. The supplier would always need to be satisfied that a qualifying conversion is taking place . For work involving the conversion of 2 residential dwellings in to one wouldn't require a lot of evidence . The supplier would just need to be happy that presently the 2 premises are separate dwellings in their own right and that after the conversion only 1 dwelling will remain . Each property at the moment would need to meet the criteria of a dwelling . Please see below:  Buildings and construction (VAT Notice 708)    . Thank you .