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VAT Notice 708

Answer
Mark Sutcliffe
Posted 6 days ago by Mark Sutcliffe
In VAT Notice 708 Section 18 is the Certificate for zero-rated and reduced-rated building work. Does point 4 allow use of the building as a private dwelling please?
Answer
HMRC Admin 8 Response
Posted 2 days ago by HMRC Admin 8 Response
Hi,
These Certificates are only pertaining to charitable properties and residential purpose build properties after conversion.
If you are looking at the reliefs for new builds or qualifying conversions into residences then please see below:
Zero rating the construction of new buildings
Reduced rating the conversion of premises to a different residential use
Thank you.

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